Following are the companies that have declared dividends on Wednesday, Dec. 22: Williams-Sonoma, MSC Industrial Direct, RF Industries, Lindsay, Suffolk Bancorp, First of Long Island, Bank of Commerce, and Acme United.

Williams-Sonoma Inc. (NYSE:WSM) declared a quarterly cash dividend of $0.15 per share, payable on February 24, 2011, to shareholders of record on January 27, 2011. Shares of the specialty retalier closed 0.92 percent lower at $35.67.

MSC Industrial Direct Co. Inc. (NYSE:MSM) announced a quarterly cash dividend of $0.22 per share, payable on January 25, 2011 to shareholders of record on January 11, 2011. Shares of the company ended regular trading 5 cents higher at $65.81.

RF Industries Ltd. (NASDAQ:RFIL) declared a regular quarterly cash dividend of $0.03 per share, payable on January 17, 2011 to shareholders of record on December 31, 2010. Shares ended at $6.49.

Lindsay Corp. (NYSE:LNN) announced a regular quarterly cash dividend of $0.085 per share, payable on February 28, 2011 to shareholders of record on February 14, 2011. Shares of road safety products maker plunged 8.2 percent to close Wednesday's trading at $62.

Suffolk Bancorp (NASDAQ:SUBK ) declared a regular quarterly dividend of $0.15 per share of common stock to all shareholders of record on December 30, 2010, payable on January 6, 2011. Shares closed at $25.84.

First of Long Island Corp. (NASDAQ:FLIC) declared a fourth quarter cash dividend of $0.22 per share, to be paid on January 11, 2011 to shareholders of record on December 31, 2010. The stock ended the day 0.98 percent lower at $28.75.

Bank of Commerce Holdings (NASDAQ: BOCH) announced a fourth quarter cash dividend of $0.03 per share, to be paid to shareholders of record as of December 31, 2010, payable on Friday, January 14, 2011. Shares ended 1.21 percent higher at $4.18.

Acme United Corp. (AMEX: ACU) declared a cash dividend of 6 cents a share, payable on January 27, 2011 to stockholders of record on the close of business on January 7, 2011. ACU fell 4 cents to close at $9.60

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