<SEC-DOCUMENT>0001104659-16-102302.txt : 20160411
<SEC-HEADER>0001104659-16-102302.hdr.sgml : 20160411
<ACCEPTANCE-DATETIME>20160303171229
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-16-102302
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20160303

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERLINK ELECTRONICS INC
		CENTRAL INDEX KEY:			0000828146
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
		IRS NUMBER:				770056625
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		31248 OAK CREST DRIVE SUITE 110
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361
		BUSINESS PHONE:		8054848855

	MAIL ADDRESS:	
		STREET 1:		31248 OAK CREST DRIVE SUITE 110
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERLINK ELECTRONICS
		DATE OF NAME CHANGE:	19940525
</SEC-HEADER>
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<TYPE>CORRESP
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<p style="margin:0in 0in .0001pt;"><b><font size="1" face="Arial" style="font-size:8.0pt;font-weight:bold;">John McIlvery</font></b></p>    </td>   </tr>
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<p style="margin:3.0pt 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">Partner</font></p>    </td>
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<p style="margin:3.0pt 0in .0001pt;"><font size="1" face="Arial" style="font-size:1.0pt;">&nbsp;</font></p>    </td>   </tr>
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<p style="margin:3.0pt 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">Direct   Voice</font></p>    </td>
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<p style="margin:3.0pt 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">818.444.4502</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">Direct Fax</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">818.444.6302</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">Mobile</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">626.704.0758</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Arial" style="font-size:8.0pt;">E-Mail</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><u><font size="1" face="Arial" style="font-size:8.0pt;">jmcilvery@stubbsalderton.com</font></u></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">March 3, 2016</font></p>
<p style="margin:6.0pt 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">VIA EDGAR</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Securities and Exchange Commission<br> Division of Corporation Finance</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">100 F Street, NE</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Washington, D.C. 20549<br> Attn:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="3" style="font-size:12.0pt;">Bernard Nolan</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Mail Stop 4561</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Re:</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="3" style="font-size:12.0pt;font-weight:bold;">Interlink Electronics, Inc.<br> Responses to Staff Comments of February 25 2016 with respect to:<br> Form 10-12G</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Filed February 17, 2016</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">File No. 000-21858</font></b></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-align:justify;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Ladies and Gentlemen:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">On behalf of Interlink Electronics, Inc. (the &#147;<b><i style="font-weight:bold;">Company</i></b>&#148;), we have enclosed for filing one copy with exhibits of the Company&#146;s Amendment No. 1 to Registration Statement on Form 10-12G (the &#147;<b><i style="font-weight:bold;">Amendment No.&nbsp;1</i></b>&#148;).</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">In addition to filing Amendment No. 1, we hereby provide the following responses in reply to the comment letter dated February 25, 2016 (the &#147;<b><i style="font-weight:bold;">Comment Letter</i></b>&#148;) transmitted to the Company by the staff of the United States Securities and Exchange Commission, Division of Corporation Finance (the &#147;<b><i style="font-weight:bold;">Staff</i></b>&#148;).&#160; The factual information provided herein relating to the Company has been made available to us by the Company.&#160; Paragraph numbering used for each response set forth below corresponds to the numbering used in the Comment Letter.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;punctuation-wrap:simple;"><b><u><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Directors and Executive Officers, page 29</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;punctuation-wrap:simple;text-indent:-.5in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">1.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font size="3" style="font-size:12.0pt;font-weight:bold;">We note your disclosure that your CEO, Mr. Bronson, holds executive positions in several companies that you identify. Accordingly, please provide disclosure in an appropriate place in the document indicating the number of hours per week that Mr. Bronson devotes to your operations. Please also consider including risk factor disclosure that addresses limitations on the time and attention he is able to devote to the company and possible conflicts of interest faced by him as a result of his outside activities, in each case to the extent they pose significant risks to the company.</font></b></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Arial" style="font-size:8.0pt;">15260 Ventura   Boulevard, 20</font><font size="1" face="Arial" style="font-size:5.0pt;position:relative;top:-3.0pt;">th</font><font size="1" face="Arial" style="font-size:8.0pt;">&nbsp;Floor * Sherman Oaks, California 91403<br>   office &gt; 818.444.4500 * fax &gt; 818.444.4520</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Arial" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Arial" style="font-size:8.0pt;">1453 3</font><font size="1" face="Arial" style="font-size:5.0pt;position:relative;top:-3.0pt;">rd</font><font size="1" face="Arial" style="font-size:8.0pt;">&nbsp;Street Promenade, Suite 300 * Santa Monica,   California 90401<br>   office &gt; 310.746.9800 * fax &gt; 310.395.5292</font></p>    </td>   </tr>  </table>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Division of Corporation Finance<br>   March 3, 2016</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Page   </font><font size="3" style="font-size:12.0pt;">2</font><a name="PB_2_135341_6449"></a></p>
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">In response to the Staff&#146;s comment, we have added additional disclosure about the number of hours per week that Mr. Bronson devotes to the Company&#146;s operations in &#147;<i>Directors and Executive Officers &#150; Executive Officers and Directors</i>,&#148; on page 29 of Amendment No. 1.&#160; In addition, we have added an additional risk factor with respect to Mr. Bronson&#146;s business commitments in &#147;<i>Risk Factors,</i>&#148; on page 15 of Amendment No. 1.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">*&#160;&#160; *&#160;&#160; *&#160;&#160; *&#160;&#160; *</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">We hope the above has been responsive to the Staff&#146;s comments.&#160; If you have any questions or require any additional information or documents, please contact the undersigned.</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">Very truly yours,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">/s/ John McIlvery</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">John McIlvery</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160; Tracy A. Kern</font></p>
<p style="margin:0in 0in .0001pt;"><font size="3" face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
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