Exhibit 16


September 18, 2008


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


Gentlemen:

We have read Item 4.01 of Form 8-K dated  September  15,  2008,  of Acme  United
Corporation  and are in  agreement  with the  statements  contained in the first
sentence of paragraph 1 and paragraphs 2 through 4 on page 2 therein. We have no
basis to agree or disagree  with other  statements of the  registrant  contained
therein.



                                                /s/ Ernst & Young LLP