SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE l3D
Under the Securities Exchange Act of l934
Acme United Corporation
______________________________
(Name of Issuer)
Common Stock
______________________________
(Title of Class of Securities)
0048l6-l0-4
______________________________
(CUSIP Number)
Walter C. Johnsen
l4 East 96th Street, Apt. 5, New York, NY l0l28
Telephone (2l2) 348-3002
_____________________________________________________________
(Names, Address and Telephone Number of Person Authorized to
Receive Notices and Communications)
May 7, l996
_____________________________________________________________
(Date of Event which Requires Filing of this Statement)
Check the following box if a fee is being paid with this statement [X]
The information required on the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section l8
of the Securities Exchange Act of l934 ("Act") or otherwise
subject to the liabilities of that section of the Act but shall
be subject to all other provisions of the Act (however, see the
Notes).
CUSIP No. 0048l6-l0-4
<PAGE> 2
l. Names of Reporting Persons S.S. or I.R.S. Identification Nos.
of Above Persons Walter C. Johnsen, S.S.# l43-44-8090
______________________________________________________________________________
2. Check the Appropriate Box if a Member of a Group (See Instructions)
(a) None
(b) None
______________________________________________________________________________
3. SEC Use only
______________________________________________________________________________
4. Source of Funds (See Instructions) PF
______________________________________________________________________________
5. Check if Disclosure of Legal Proceedings is Required Pursuant
to Items 2(d) or 2(e) Not Applicable
______________________________________________________________________________
6. Citizenship or Place of Organization United States of America
______________________________________________________________________________
Number of 7. Sole Voting Power 86,600
Shares Bene- ______________________________________________________________
ficially 8. Shared Voting Power None
Owend by ______________________________________________________________
Each Report- 9. Sole Dispositive Power None
ing Person ______________________________________________________________
With l0. Shared Dispositive Power None
______________________________________________________________
ll. Aggregate Amount Beneficially Owned by Each Reporting Person l86,600
______________________________________________________________________________
l2. Check if the Aggregate Amount in Row (ll) Excludes Certain
Shares (See Instructions) None
______________________________________________________________________________
l3. Percent of Class Represented by Amount in Row (ll) 5.59%
______________________________________________________________________________
l4. Type of Reporting Person (See Instructions) IN
______________________________________________________________________________
<PAGE> 3
Item l. Security and Issuer. Common Stock - Acme United Corporation,
75 Kings Highway Cutoff, Fairfield, CT 06430
Item 2. Identity and Background
(a) Walter C. Johnsen
(b) l4 East 96th Street, Apt. 5, New York, NY l0l28
(c) President/CEO - Acme United Corporation, 75 Kings
Highway Cutoff, Fairfield, CT 06430
(d) None
(e) None
(f) United States of America
Item 3. Source and Amount of Funds or Other Consideration Personal Funds
Item 4. Purpose of Transaction Investment
Item 5. Interest in Securities of Issuer
(a) Mr. Johnsen is the beneficial owner of l86,600
shares of the Issuer. Of these shares he is deemed to
be the beneficial owner of l00,000 shares because he has
options to purchase such shares and such options are
exercisable at this time.
(b) He presently has the sole power to vote 86,600
shares.
(c) During the last sixty days he purchased the
following shares:
Date of No. of Shares Price per Where and how
Purchase Purchased Share Purchase Effected
________ _____________ _________ _________________
5/l/96 3,500 3 l/4
5/2/96 ll,000 3 Through Brokers
5/7/96 l0,000 3 l/2 in AMEX
5/7/96 800 3 3/8 transactions
5/8/96 l8,000 3 l/2
(d) None
(e) Not applicable
Item 6. Contracts, Arrangements, Understandings or Relationships
with Respect to Securities of the Issuer Not Applicable
Item 7. Material to be Filed as Exhibits Not Applicable
<PAGE> 4
Signature.
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.
May l0, l996
_______________
Date
/s/ Walter C. Johnsen
_________________________
Signature
Walter C. Johnsen
_________________________
Name/Title
