<SEC-DOCUMENT>0001026608-18-000039.txt : 20180831
<SEC-HEADER>0001026608-18-000039.hdr.sgml : 20180831
<ACCEPTANCE-DATETIME>20180831124334
ACCESSION NUMBER:		0001026608-18-000039
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20180831
DATE AS OF CHANGE:		20180831
EFFECTIVENESS DATE:		20180831

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:	333-227147
		FILM NUMBER:		181049373

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>acu_s82018.htm
<DESCRIPTION>S-8
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">As filed with the Securities and Exchange Commission on August
31, 2018</P>

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

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0; 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-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; 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; 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; margin-bottom: 0; text-align: center"><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; margin-bottom: 0; text-align: center"><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; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">------------------------------------</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">FORM
S-8</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">Registration
Statement</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">Under
the Securities Act of 1933</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">------------------------------------</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</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">(Exact
name of Registrant as specified in its charter)</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></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;<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">55
Walls Drive</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">Fairfield,
Connecticut 06824</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">(Address of principal executive offices, including zip code)</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; margin-bottom: 0; text-align: center"></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; margin-bottom: 0; text-align: center"><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; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">-----------------</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; 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; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">55
Walls Drive</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">Fairfield,
Connecticut 06824</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">(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; 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; margin-bottom: 0; text-align: center"><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; 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; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">copy
to:</FONT></P>

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

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

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">123
South Broad Street, Suite 1030</FONT></P>

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

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

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0; text-align: center"><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; margin-bottom: 0; text-align: center"><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, a smaller
reporting company or an emerging growth company. See definitions of &ldquo;large accelerated filer&rdquo;,&rdquo; accelerated
filer&rdquo;  &nbsp;&ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of
the Exchange Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 3pt">Large
accelerated filer [_]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accelerated filer [_]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-accelerated filer [_]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Smaller
Reporting Company [X]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Emerging
growth company [_]</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin: 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="color: #000000; font-weight: bold; border-bottom: Black 1pt solid">Title of securities to be registered</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount to be registered (1)</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Proposed maximum offering price per share</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Proposed maximum aggregate offering price</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount of registration fee</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: right">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: right">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: right">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #000000; font-weight: bold; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 36%; font-size: 10pt; font-weight: bold; padding-left: 5.75pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: blue"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: blue"><FONT STYLE="font: 8pt Times New Roman, Times, Serif; color: #000000"><B>Common Stock, par value $2.50 per share &nbsp;</B></FONT></P></TD><TD STYLE="width: 3%; color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 1%; color: #000000; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; color: #000000; font-weight: bold; text-align: right">185,500</TD><TD STYLE="width: 3%; color: #000000; font-weight: bold; text-align: center; vertical-align: bottom">(2)</TD><TD STYLE="width: 3%; color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 1%; color: #000000; font-weight: bold; text-align: left">$</TD><TD STYLE="width: 10%; color: #000000; font-weight: bold; text-align: right">22.66</TD><TD STYLE="width: 3%; color: #000000; font-weight: bold; text-align: center; vertical-align: bottom">(4)</TD><TD STYLE="width: 3%; color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 1%; color: #000000; font-weight: bold; text-align: left">$</TD><TD STYLE="width: 10%; color: #000000; font-weight: bold; text-align: right">4,203,430</TD><TD STYLE="width: 1%; color: #000000; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="width: 3%; color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 1%; color: #000000; font-weight: bold; text-align: left">$</TD><TD STYLE="width: 10%; color: #000000; font-weight: bold; text-align: right">523.33</TD><TD STYLE="width: 1%; color: #000000; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5.75pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">54,500</TD><TD STYLE="color: #000000; font-weight: bold; text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">(3)</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">21.38</TD><TD STYLE="color: #000000; font-weight: bold; text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid">(5)</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">1,165,210</TD><TD STYLE="color: #000000; font-weight: bold; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">133.53</TD><TD STYLE="color: #000000; font-weight: bold; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="color: #000000; font-weight: bold; padding-left: 5.75pt">Total:</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right">240,000</TD><TD STYLE="color: #000000; font-weight: bold; text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold; text-align: center; vertical-align: bottom">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left">$</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right">5,368,640</TD><TD STYLE="color: #000000; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="color: #000000; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #000000; font-weight: bold; text-align: left">$</TD><TD STYLE="color: #000000; font-weight: bold; text-align: right">656.86</TD><TD STYLE="color: #000000; font-weight: bold; text-align: left">&nbsp;</TD></TR>
</TABLE>


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

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)&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 the Acme United Corporation 2012 Employee Stock Option Plan, as amended (the &ldquo;Employee Plan&rdquo;).</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)&nbsp;&nbsp;&nbsp;Consisting
of shares of Common Stock issuable upon exercise of options which have been granted under the Employee Plan.</FONT></P>

<P STYLE="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)&nbsp;&nbsp;&nbsp;Consisting
of 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-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)&nbsp;&nbsp;&nbsp;Determined
pursuant to 457(h)(1) under the Securities Act, based upon the exercise price of the options.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)&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 24, 2018.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Explanatory Note.</B></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 0 12pt; text-indent: 0in">The Company is filing this Registration
Statement on Form S-8 for the purpose of registering a total of 240,000 shares of Common Stock, par value $2.50 per share, of the
Company (the &ldquo;Common Stock&rdquo;), which consist of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 40pt 12pt; text-indent: 0pt; text-align: justify">an additional 240,000 shares of Common Stock, which may be issued pursuant
to the Acme United Corporation 2012 Employee Stock Option Plan, as amended (the &ldquo;Employee Plan&rdquo;) and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to Rule 416 under the Securities Act of 1933,
as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement also covers an indeterminate amount of additional shares
of Common Stock, which may become issuable pursuant to the respective anti-dilution or other adjustment provisions of the Employee
Plan.</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">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. 333-206440) filed on August 31, 2017 by the Company
with the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) relating to the Employee Plan is incorporated
by reference herein to the extent not otherwise modified or superseded by this Registration Statement.</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">Part I</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">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</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">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;).</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">&nbsp;</P>

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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">Part II</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">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</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">Item 3. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference.</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">The following documents previously filed with the Commission are
incorporated by reference and made a part of this Prospectus:</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 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, 2017, filed on March 15, 2018;</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, 2018 and June 30, 2018, filed on May 10, 2018, and August 9, 2018, 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 27, April 20, April 24, and July 23, 2018 (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">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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.</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">Item 4. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description of Securities.</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">Not applicable.</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">Item 5. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest of Named Experts and Counsel.</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">None.</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">Item 6. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers.</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">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.</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">&nbsp;</P>

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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">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:</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">(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</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">(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.</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">The Registrant has obtained directors' and officers' reimbursement
and liability insurance against certain liabilities.</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">Item 7. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed.</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">Not applicable.</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">Item 8. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</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">The following exhibits are filed as part of this Registration Statement:</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 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"></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;<U>Exhibit No.</U></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 83%"><U>Identification of Exhibit</U></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><A HREF="acu_s82018ex51.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_s82018ex231.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-family: Times New Roman, Times, Serif; font-size: 10pt">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>Power of attorney (included on signature page of this Registration Statement)</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.02(1)</TD>
    <TD>&nbsp;</TD>
    <TD>2012 Employee Stock Option Plan</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.03(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Amendment to the 2012 Employee Stock Option Plan</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.04(3)</TD>
    <TD>&nbsp;</TD>
    <TD> Non-Qualified Stock Option Agreement</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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(1) Incorporated by reference to Exhibit 10.1 to the
Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2012, filed with the Commission on August 14,
2012, except that the total number of shares of Common Stock authorized to be issued under the Employee Plan pursuant to
Section 3(a) thereof shall be 1,180,000 shares.</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">(2) Incorporated by reference Exhibit 10.1 to the
Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2016, filed with the Commission on May 13,
2016.</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">(3) Incorporated by reference to Exhibit 10.2 to the
Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2016, filed with the Commission on May 13,
2016.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Item 9. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings</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">The undersigned Registrant hereby undertakes:</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">(1) To file, during any period in which offers or sales are being
made, a post-effective amendment to this Registration Statement:</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">(a) To include any prospectus required by Section 10(a)(3) of the
Securities Act;</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">(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;</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">(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;</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">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.</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">(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.</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">(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.</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">(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.</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">(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.</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">&nbsp;</P>

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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">SIGNATURES</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">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 31st day of August, 2018.</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 Times New Roman, Times, Serif; margin: 0"></P>

<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>&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 and 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>

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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">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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.</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">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 31st day of August, 2018:</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>

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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"></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"></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"></P>



<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>

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

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

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

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<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 15%">&nbsp;<U>Exhibit No.</U></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 83%"><U>Identification of Exhibit</U></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><A HREF="acu_s82018ex51.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_s82018ex231.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</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>Power of attorney (included on signature page of this Registration Statement)</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.02(1)</TD>
    <TD>&nbsp;</TD>
    <TD>2012 Employee Stock Option Plan</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.03(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Amendment to the 2012 Employee Stock Option Plan</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>4.04(3)</TD>
    <TD>&nbsp;</TD>
    <TD> Non-Qualified Stock Option Agreement</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>

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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">&nbsp;</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">(1) Incorporated by reference to Exhibit 10.1 to the
Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2012, filed with the Commission on August 14,
2012, except that the total number of shares of Common Stock authorized to be issued under the Employee Plan pursuant to
Section 3(a) thereof shall be 1,180,000 shares.</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">(2) Incorporated by reference Exhibit 10.1 to the
Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2016, filed with the Commission on May 13,
2016.</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">(3) Incorporated by reference to Exhibit 10.2 to the
Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2016, filed with the Commission on May 13,
2016.</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"><U></U></P>

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    <TD STYLE="border-bottom: Black 1pt solid; width: 15%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 83%">&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">&nbsp;</P>


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

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<TYPE>EX-5
<SEQUENCE>2
<FILENAME>acu_s82018ex51.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: right">Exhibit 5.1</P>

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">55 Walls Drive</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We are corporate general counsel for
Acme United Corporation (the &ldquo;Company&rdquo;), a Connecticut corporation. 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 240,000 shares of Common Stock, par value
$2.50 per share, of the Company (the &ldquo;Shares&rdquo;), consisting of up to an additional 240,000 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
(the &ldquo;Plan&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We have examined (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 28, 2018; (iii) the respective resolutions of the Board of Directors and of
the shareholders of the Company approving the Plan; (iv) the Plan; (v) a form of option agreement under the Plan; and (vi) such
other documents and instruments as we have considered necessary for the purposes of the opinions hereinafter set forth.</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt 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">1.</TD><TD STYLE="text-align: justify; padding-right: 1in">The Company has been duly incorporated and is a validly existing corporation
under the laws of the State of Connecticut.</TD></TR></TABLE>

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



<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>

<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 0 12pt; text-indent: 0.5in">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.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">We hereby consent to the filing of this
opinion as an exhibit to the Registration Statement and to the use of our name in connection with the Registration Statement.
In giving this consent, we do not hereby admit that we are in the category of persons whose consent is required under Section
7 of the Securities Act of the 1933 or the rules and regulations of the Commission thereunder.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in"></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">
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<SEQUENCE>3
<FILENAME>acu_s82018ex231.htm
<DESCRIPTION>EXHIBIT 23.1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt; color: green; text-align: right"><FONT STYLE="font-weight: normal; color: #000000">Exhibit
23.1</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We consent to the incorporation by reference
in the Registration Statement of ACME United Corporation on Form S-8 of our report dated March 15, 2018, with respect to our audits
of the consolidated financial statements of ACME United Corporation as of December 31, 2017 and 2016 and for the years then ended
and our report dated March 15, 2018 with respect to our audit of the effectiveness of internal control over financial reporting
of ACME United Corporation as of December 31, 2017, which reports are included in the Annual Report on Form 10-K of ACME United
Corporation for the year ended December 31, 2017.</P>



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">/s/ Marcum <FONT STYLE="font-variant: small-caps">llp</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">Marcum <FONT STYLE="font-variant: small-caps">llp</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">August 31, 2018</P>

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

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


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