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Exhibit 107

 

Plan

Security
Type

Security Class
Title

Fee Calculation
Rule

Amount
Registered (1)

Proposed
Maximum offering
Price Per Unit

Maximum
aggregate Offering
Price

Fee Rate

Amount of
Registration
Fee

2022 Employee Stock Option Plan

Equity

Common Stock, $2.50 par value per share

Rule 457 (c) and 457 (h)

20,000 (2)

$38.26 (4)

$765,200

$147.60 per million dollars

$112.94

 

 

 

 

 

 

 

 

 

2022 Employee Stock Option Plan

Equity

Common Stock, $2.50 par value per share

Rule 457 (c) and 457 (h)

180,000 (3)

$42.49 (5)

$7,648,200

$147.60 per million dollars

$1,128.87

 

 

 

 

 

 

 

 

 

2017 Director Stock Option Plan

Equity

Common Stock, $2.50 par value per share

Rule 457 (c) and 457 (h)

17,500 (6)

$38.26 (4)

$669,550

$147.60 per million dollars

$98.83

 

 

 

 

 

 

 

 

 

2017 Director Stock Option Plan

Equity

Common Stock, $2.50 par value per share

Rule 457 (c) and 457 (h)

37,500 (7)

$42.49 (5)

$1,593,375

$147.60 per million dollars

$235.18

 

 

 

 

 

 

 

 

 

Total Offering Amounts

 

 

255,000

 

$10,676,325

 

$1,575.83

Total Fee Offsets

 

 

 

 

 

 

$ -

Net Fee Due

 

 

 

 

 

 

 

$1,575.83

 

(1)
Pursuant to Rule 416 under the Securities Act of 1933 (the “Securities Act”), this Registration Statement covers, in addition to the number of shares stated herein, an indeterminate amount of additional shares of the Company’s common stock, par value $2.50 per share (the “Common Stock”), that may become issuable pursuant to the anti-dilution or other adjustment provisions of (a) the Acme United Corporation 2022 Employee Stock Option Plan, as amended (the “Employee Plan”) and (b) the Acme United 2017 Non-Salaried Director Stock Option Plan (the "Director Plan").
(2)
Consisting of shares of Common Stock issuable upon exercise of options which have been granted under the Employee Plan
(3)
Consisting of shares of Common Stock issuable upon exercise of options which may be granted under the Employee Plan
(4)
Determined pursuant to 457(h)(1) under the Securities Act, based upon the exercise price of the options.
(5)
Estimated pursuant to Rules 457 (c) and 457 (h)(1) under the Securities Act, solely for the purpose of calculating the registration fee, based upon the average of the high and low prices for shares of the Common Stock reported on the NYSE American on September 16, 2024.
(6)
Consisting of shares of Common Stock issuable upon exercise of options which have been granted under the Director Plan.
(7)
Consisting of shares of Common Stock issuable upon exercise of options which may be granted under the Director Plan