<SEC-DOCUMENT>0001171520-23-000014-index.html : 20230109
<SEC-HEADER>0001171520-23-000014.hdr.sgml : 20230109
<ACCEPTANCE-DATETIME>20230109113747
ACCESSION NUMBER:		0001171520-23-000014
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230109
DATE AS OF CHANGE:		20230109

SUBJECT COMPANY:	

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

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-31378
		FILM NUMBER:		23517238

	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
		IRS NUMBER:				541048352

	FILING VALUES:
		FORM TYPE:		SC 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>SC 13G/A
<SEQUENCE>1
<FILENAME>eps10588.htm
<TEXT>
Document 1 - file: eps10588.htm

</DOCUMENT>
</SEC-DOCUMENT>