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                                July 16, 2021

       Gerard M. Jacobs
       Chief Executive Officer
       Acquired Sales Corp.
       4227 Habana Avenue
       Jacksonville, FL 32217

                                                        Re: Acquired Sales
Corp.
                                                            Amendment No. 4 to
Registration Statement on Form S-1
                                                            Filed July 2, 2021
                                                            File No. 333-232985

       Dear Mr. Jacobs:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our June
28, 2021 letter.

       Amendment No. 4 to Registration Statement on Form S-1

       Notes to the Consolidated Financial Statements
       Note 1 - Basis of Presentation and Significant Accounting Policies
       Revenue
       Disaggregation of Revenue, page 107

   1.                                                   Your response to prior
comment 1 to not include disaggregation of revenue by sales of
                                                        raw materials to
customers, sales of products to private label clients, and sales of products
                                                        to wholesalers,
distributors, and end users is unclear to us. In this regard, it is unclear
from
                                                        your response why "the
rapidly evolving nature of our industry," would prohibit the
                                                        disaggregation of
historical revenue. Please advise further. As such, we repeat our prior
                                                        comment to disaggregate
revenues by sales of raw materials to customers, sales of
 Gerard M. Jacobs
Acquired Sales Corp.
July 16, 2021
Page 2
      products to private label clients, and sales of products to wholesalers,
distributors, and end
      users, which you identify as your business streams on page 106.
Note 5 - The Company's Investments, page 112

2.    Your response to prior comment 2 is unclear to us. In this regard, you
explain the
      assessments that you perform at each reporting period related to your
investments, but
      then further state that you will revise your disclosures in future
filings. However, your
      current disclosure on page 112 states that review your investments during
the fourth
      quarter of each year. Please revise or advise accordingly.
       You may contact Ryan Rohn, Senior Staff Accountant, at (202) 551-3739 or
Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Edwin
Kim, Staff
Attorney, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                             Sincerely,
FirstName LastNameGerard M. Jacobs
                                                             Division of
Corporation Finance
Comapany NameAcquired Sales Corp.
                                                             Office of
Technology
July 16, 2021 Page 2
cc:       David S. Hunt, Esq.
FirstName LastName