Acme United Corp – ‘10-K’ for 12/31/06 – ‘EX-21’

On:  Thursday, 3/15/07, at 5:13pm ET   ·   For:  12/31/06   ·   Accession #:  1026608-7-40   ·   File #:  1-07698

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         44    256K 
 2: EX-21       Subsidiaries                                           1      5K 
 3: EX-23       Consent of Experts or Counsel                          1      7K 
 4: EX-31       Exhibit 31.1                                           1      7K 
 5: EX-31       Exhibit 31.2                                           1      7K 
 6: EX-32       Exhibit 32.1                                           2±     9K 
 7: EX-32       Exhibit 32.2                                           2±     9K 

EX-21   —   Subsidiaries

EXHIBIT 21                                                                      

PARENTS AND SUBSIDIARIES

The Company was organized as a partnership in 1867 and incorporated in 1882     
under the laws of the State of Connecticut as The Acme Shear Company. The       
corporate name was changed to Acme United Corporation in 1971.                  

There is no parent of the registrant.                                           

Registrant has the following subsidiaries, all of which are totally held:       

Name                                                 Country of Incorporation   
----------------------------------                   ------------------------   
Acme United Limited                                  Canada                     
Acme United Europe GmbH                              Germany                    
Acme United (Asia Pacific) Limited                   Hong Kong                  

All subsidiaries are active and included in the consolidated financial          
statements.