Dirt Devil offers its Dirt Devil Purpose for Pets Hand Vacuum, model no. M0105, for $59.99. Coupon code "FLASH45" drops it to $32.99. With free shipping, that's the lowest total price we could find by $27 (outside of the price below). It features a 5-piece tool set, HEPA filter, bagless dirt cup, 7-amp motor, and 20-foot power cord.
Of note, with stock extremely limited and varying by ZIP, Sears Outlet offers it new for $29.99 with in-store pickup.