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<?xml version="1.0" standalone="no" encoding="windows-1252"?> |
<!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.3a --> |
<!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co --> |
<!-- Field: Doc-Info; Name: Source; Value: aqsp.xfr; Date: 2020%2D03%2D25T16:32:03Z --> |
<!-- Field: Doc-Info; Name: Status; Value: 0x80030000 --> |
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/DocumentAndEntityInformation" xlink:href="aqsp-20191231.xsd#DocumentAndEntityInformation" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/CondensedBalanceSheets" xlink:href="aqsp-20191231.xsd#CondensedBalanceSheets" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/BalanceSheetsParenthetical" xlink:href="aqsp-20191231.xsd#BalanceSheetsParenthetical" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/StatementsOfOperations" xlink:href="aqsp-20191231.xsd#StatementsOfOperations" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/StatementsOfShareholdersEquityDeficit" xlink:href="aqsp-20191231.xsd#StatementsOfShareholdersEquityDeficit" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/StatementsOfCashFlows" xlink:href="aqsp-20191231.xsd#StatementsOfCashFlows" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPolicies" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPolicies" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note2-RisksAndUncertainties" xlink:href="aqsp-20191231.xsd#Note2-RisksAndUncertainties" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note4-CompanysInvestmentsInAblisBendistilleryAndBendSpirits" xlink:href="aqsp-20191231.xsd#Note4-CompanysInvestmentsInAblisBendistilleryAndBendSpirits" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note3-NotesReceivable" xlink:href="aqsp-20191231.xsd#Note3-NotesReceivable" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note4-AmountsOwedToRelatedParties" xlink:href="aqsp-20191231.xsd#Note4-AmountsOwedToRelatedParties" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note5-ShareholdersEquity" xlink:href="aqsp-20191231.xsd#Note5-ShareholdersEquity" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-IncomeTaxes" xlink:href="aqsp-20191231.xsd#Note6-IncomeTaxes" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note8-ContingentContractualObligationsAndCommercialCommitments" xlink:href="aqsp-20191231.xsd#Note8-ContingentContractualObligationsAndCommercialCommitments" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note9-SubsequentEvents" xlink:href="aqsp-20191231.xsd#Note9-SubsequentEvents" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesPolicies" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesPolicies" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesTables" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesTables" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-ShareholdersEquityTables" xlink:href="aqsp-20191231.xsd#Note6-ShareholdersEquityTables" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationTables" xlink:href="aqsp-20191231.xsd#Note6-IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationTables" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesDetails" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note1-BasisOfPresentationAndSignificantAccountingPoliciesBasicAndDilutedEarningsLossPerCommonShareScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:href="aqsp-20191231.xsd#Note1-BasisOfPresentationAndSignificantAccountingPoliciesBasicAndDilutedEarningsLossPerCommonShareScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note2-RisksAndUncertaintiesDetails" xlink:href="aqsp-20191231.xsd#Note2-RisksAndUncertaintiesDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note3-CompanysInvestmentsInAblisBendistilleryAndBendSpiritsDetails" xlink:href="aqsp-20191231.xsd#Note3-CompanysInvestmentsInAblisBendistilleryAndBendSpiritsDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/20151231/role/idr_DisclosureNote3NotesReceivableDetails" xlink:href="aqsp-20191231.xsd#idr_DisclosureNote3NotesReceivableDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note4-AmountsOwedToRelatedPartiesDetails" xlink:href="aqsp-20191231.xsd#Note4-AmountsOwedToRelatedPartiesDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note6-ShareholdersEquityDetails" xlink:href="aqsp-20191231.xsd#Note6-ShareholdersEquityDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note7-ShareholdersEquityScheduleOfShare-basedCompensationStockOptionsAndWarrantActivityDetails" xlink:href="aqsp-20191231.xsd#Note7-ShareholdersEquityScheduleOfShare-basedCompensationStockOptionsAndWarrantActivityDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note7-IncomeTaxesDetails" xlink:href="aqsp-20191231.xsd#Note7-IncomeTaxesDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/20151231/role/idr_DisclosureNote5IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:href="aqsp-20191231.xsd#idr_DisclosureNote5IncomeTaxesScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note7-IncomeTaxesScheduleOfDeferredTaxAssetsDetails" xlink:href="aqsp-20191231.xsd#Note7-IncomeTaxesScheduleOfDeferredTaxAssetsDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note8-ContingentContractualObligationsAndCommercialCommitmentsDetails" xlink:href="aqsp-20191231.xsd#Note8-ContingentContractualObligationsAndCommercialCommitmentsDetails" xlink:type="simple"/> |
| <link:roleRef roleURI="http://acquiredsalescorp.com/role/Note9-SubsequentEventsDetails" xlink:href="aqsp-20191231.xsd#Note9-SubsequentEventsDetails" xlink:type="simple"/> |
| <link:calculationLink xlink:type="extended" xlink:role="http://acquiredsalescorp.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/> |
| <link:calculationLink xlink:type="extended" xlink:role="http://acquiredsalescorp.com/role/CondensedBalanceSheets" xlink:title="00000002 - Statement - BALANCE SHEETS"> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NotesReceivableNet" xlink:label="loc_us-gaapNotesReceivableNet"/> |
| | <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapNotesReceivableNet" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InvestmentInAblis" xlink:label="loc_aqspInvestmentInAblis"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_aqspInvestmentInAblis" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InvestmentInBendistilleryAndBendSpirits" xlink:label="loc_aqspInvestmentInBendistilleryAndBendSpirits"/> |
| | <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_aqspInvestmentInBendistilleryAndBendSpirits" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsPayableRelatedPartiesCurrent" xlink:label="loc_us-gaapAccountsPayableRelatedPartiesCurrent"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_AccountsPayableRelatedPartyPayableToWilliamC.Jacobs" xlink:label="loc_aqspAccountsPayableRelatedPartyPayableToWilliamC.Jacobs"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableRelatedPartiesCurrent" xlink:to="loc_aqspAccountsPayableRelatedPartyPayableToWilliamC.Jacobs" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_AccountsPayableRelatedPartyPayableToGerardM.Jacobs" xlink:label="loc_aqspAccountsPayableRelatedPartyPayableToGerardM.Jacobs"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableRelatedPartiesCurrent" xlink:to="loc_aqspAccountsPayableRelatedPartyPayableToGerardM.Jacobs" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_AccountsPayableRelatedPartyPayableToOtherRelatedParty" xlink:label="loc_aqspAccountsPayableRelatedPartyPayableToOtherRelatedParty"/> |
| | <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableRelatedPartiesCurrent" xlink:to="loc_aqspAccountsPayableRelatedPartyPayableToOtherRelatedParty" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_NotesPayablePayableToJoshuaA.Bloom" xlink:label="loc_aqspNotesPayablePayableToJoshuaA.Bloom"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" xlink:to="loc_aqspNotesPayablePayableToJoshuaA.Bloom" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_NotesPayablePayableToGerardM.Jacobs" xlink:label="loc_aqspNotesPayablePayableToGerardM.Jacobs"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" xlink:to="loc_aqspNotesPayablePayableToGerardM.Jacobs" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InterestPayableToJoshuaA.Bloom" xlink:label="loc_aqspInterestPayableToJoshuaA.Bloom"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInterestPayableCurrent" xlink:to="loc_aqspInterestPayableToJoshuaA.Bloom" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_InterestPayableToGerardM.Jacobs" xlink:label="loc_aqspInterestPayableToGerardM.Jacobs"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInterestPayableCurrent" xlink:to="loc_aqspInterestPayableToGerardM.Jacobs" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PreferredStockRedemptionAmount" xlink:label="loc_us-gaapPreferredStockRedemptionAmount"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_SeriesAConvertiblePreferredStockDividendsPayable" xlink:label="loc_aqspSeriesAConvertiblePreferredStockDividendsPayable"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPreferredStockRedemptionAmount" xlink:to="loc_aqspSeriesAConvertiblePreferredStockDividendsPayable" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="aqsp-20191231.xsd#aqsp_SeriesBConvertiblePreferredStockDividendsPayable" xlink:label="loc_aqspSeriesBConvertiblePreferredStockDividendsPayable"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPreferredStockRedemptionAmount" xlink:to="loc_aqspSeriesBConvertiblePreferredStockDividendsPayable" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableRelatedPartiesCurrent" xlink:type="arc" weight="1"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableRelatedPartiesClassifiedCurrent" xlink:type="arc" weight="1"/> |
| | <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapInterestPayableCurrent" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsPayableTradeCurrent" xlink:label="loc_us-gaapAccountsPayableTradeCurrent"/> |
| | <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableTradeCurrent" xlink:type="arc" weight="1"/> |
| | <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapPreferredStockRedemptionAmount" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/> |
| | <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue"/> |
| | <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1"/> |
| | </link:calculationLink> |
| <link:calculationLink xlink:type="extended" xlink:role="http://acquiredsalescorp.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - BALANCE SHEETS (Parenthetical)"/> |
| <link:calculationLink xlink:type="extended" xlink:role="http://acquiredsalescorp.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - STATEMENTS OF OPERATIONS"> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense"/> |
| | <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="-1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation"/> |
| | <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="-1"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees"/> |
| | <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapProfessionalFees" xlink:type="arc" weight="-1"/> |
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