<SEC-DOCUMENT>0001420506-24-000083.txt : 20240129
<SEC-HEADER>0001420506-24-000083.hdr.sgml : 20240129
<ACCEPTANCE-DATETIME>20240129104545
ACCESSION NUMBER:		0001420506-24-000083
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240129

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACME UNITED CORP
		CENTRAL INDEX KEY:			0000002098
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				060236700
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-31378
		FILM NUMBER:		24571152

	BUSINESS ADDRESS:	
		STREET 1:		1 WATERVIEW DRIVE
		CITY:			SHELTON
		STATE:			CT
		ZIP:			06484
		BUSINESS PHONE:		203-254-6060

	MAIL ADDRESS:	
		STREET 1:		1 WATERVIEW DRIVE
		CITY:			SHELTON
		STATE:			CT
		ZIP:			06484

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACME SHEAR CO
		DATE OF NAME CHANGE:	19710713

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CAPITAL MANAGEMENT CORP /VA
		CENTRAL INDEX KEY:			0001074273
		ORGANIZATION NAME:           	
		IRS NUMBER:				541048352

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		4101 COX ROAD
		STREET 2:		SUITE 110
		CITY:			GLEN ALLEN
		STATE:			VA
		ZIP:			23060
		BUSINESS PHONE:		8042704000

	MAIL ADDRESS:	
		STREET 1:		4101 COX ROAD
		STREET 2:		SUITE 110
		CITY:			GLEN ALLEN
		STATE:			VA
		ZIP:			23060
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><!-- EDGARfilingagent.com Schedule 13D/G Online Workstation (https://schedule13d.com) --><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
	<submissionType>SCHEDULE 13G/A</submissionType>
	<previousAccessionNumber>0001171520-23-000014</previousAccessionNumber>
	<filerInfo>
		<filer>
			<filerCredentials>
				<cik>0001074273</cik>
				<ccc>XXXXXXXX</ccc>
			</filerCredentials>
		</filer>
		<liveTestFlag>LIVE</liveTestFlag>


	</filerInfo>
</headerData>
<!-- Start Form -->
  <formData>
<!-- Issuer Cover Page-->
    <coverPageHeader>
		<amendmentNo>7</amendmentNo>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2023</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000002098</issuerCik>
        <issuerName>Acme United Corporation</issuerName>
        <issuerCusip>004816104</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>55 Walls Drive, Suite 201</com:street1>
          <com:city>Fairfield</com:city>
          <com:stateOrCountry>CT</com:stateOrCountry>
          <com:zipCode>06824</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
<!-- Reporting Persons Cover Page -->
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>The Capital Management Corporation</reportingPersonName>
      <memberGroup>a</memberGroup>
      <citizenshipOrOrganization>VA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>568923.30</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>579598.30</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>579598.30</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>14.3</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
<!-- Items -->
    <items>
      <item1>
        <issuerName>Acme United Corporation</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>55 Walls Drive, Suite 201, Fairfield, CT  06824</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>The Capital Management Corporation</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>4101 COX ROAD, SUITE 110, GLEN ALLEN, VA  23060</principalBusinessOfficeOrResidenceAddress>
        <citizenship>VA</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
      <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>579,598.30</amountBeneficiallyOwned>
        <classPercent>14.3</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>568,923.30</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>579,598.30</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
	<!-- Signature -->
    <signatureInformation>
      <reportingPersonName>The Capital Management Corporation</reportingPersonName>
      <signatureDetails>
        <signature>Pamela Simms</signature>
        <title>Compliance Officer</title>
        <date>01/26/2024</date>
      </signatureDetails>
    </signatureInformation>
	</formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
