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In page Acme Corporation:

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The word Acme comes from the Ancient Greek ἀκμή (akmē) meaning 'summit', 'highest point', 'extremity', or 'peak'.[1][2] It has been claimed to be an acronym, either for "A Company Making Everything", "American Companies Make Everything", or "American Company that Manufactures Everything".[citation needed] During the 1920s, the word was commonly used in the names of businesses to be listed toward the beginning of alphabetized telephone directories like the yellow pages, and implied being the best.[3]