INTERLINK ELECTRONICS INC — Regulatory Filings 2016

Mar 10, 2016

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*INTERLINK ELECTRONICS, INC. 31248 Oak Crest Drive Westlake Village, California 91361*

March 10, 2016

*VIA EDGAR*

United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Bernard Nolan Division of Corporation Finance

*Re: Interlink Electronics, Inc. Registration Statement on Form 10-12G File No. 000-21858 Acceleration Request Requested Date: March 14, 2016 Requested Time: 4:00 p.m. Eastern Time*

Ladies and Gentlemen:

Interlink Electronics, Inc. (the “ Company ”) hereby requests that the above-referenced Registration Statement be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon as is practicable thereafter.

In connection with the acceleration request, the Company hereby acknowledges that:

· should the Securities and Exchange Commission (the “ Commission ”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, such action does not and will not foreclose the Commission from taking any action with respect to the Registration Statement;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not and will not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
INTERLINK ELECTRONICS, INC.
By:	/s/ Tracy A. Kern
	Tracy A. Kern
	Chief Financial Officer

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