January 24, 2020

Gerard Jacobs
Chief Executive Officer
Acquired Sales Corp.
31 N. Suffolk Lane
Lake Forest, IL 60045

       Re: Acquired Sales Corp.
           Preliminary Information Statement on Schedule 14C
           Filed January 17, 2020
           File No. 000-52520

Dear Mr. Jacobs:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Preliminary Information Statement on Schedule 14C Filed January 17, 2020

General

1.    Please discuss the background of the merger in greater detail, including
the material legal
      and financial issues that led your board to approve the merger. Describe
the negotiations
      or material contacts between the parties concerning the merger during the
past two years
      and file any material agreements as exhibits. Refer to Item 14(b)(7) of
Schedule 14A.
      Further, please provide a description of the merger agreement and all
ancillary
      agreements, including all material terms.
2.    In your background of the merger discussion, please describe the
conditions to the merger
      that were outlined in the original letter of intent and the circumstances
of how these
      conditions changed (e.g. the $9 million financing condition).
3.    Please revise your description of the transaction to discuss the reasons
for the terminated
      merger with CBD Lion LLC.
 Gerard Jacobs
Acquired Sales Corp.
January 24, 2020
Page 2
4.       Please discuss in detail the bonus payments to be paid to current
executive officers if
         Warrender Enterprises d/b/a Lifted Liquid meets its $15 million and
$25 million revenue
         targets.
5.       Please revise to describe your business plans post-merger. We note
that pre-merger your
         business strategy was to acquire CBD-related operating entities, but
upon completion of
         the merger your available capital will be limited. Please clarify if
you still intend to
         continue with an acquisition strategy and, if so, how will you finance
such strategy.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or Edwin
Kim, Staff
Attorney, at (202) 551-3297 with any questions.



FirstName LastNameGerard Jacobs                              Sincerely,
Comapany NameAcquired Sales Corp.
                                                             Division of
Corporation Finance
January 24, 2020 Page 2                                      Office of
Technology
FirstName LastName