INTERLINK ELECTRONICS INC — Regulatory Filings 2016

Jan 20, 2016

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*INTERLINK ELECTRONICS, INC.* 31248 Oak Crest Drive Westlake Village, California 91361 (805) 484-8855

January 20, 2016

*VIA EDGAR*

Securities and Exchange Commission Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

*Re: Interlink Electronics, Inc. Response to Staff Comments of January 7, 2016 with respect to: Form 10-12B*

*Filed December 14, 2015*

*File No. 001-37659*

Ladies and Gentlemen:

In response to the comment letter dated January 7, 2016 transmitted to Interlink Electronics, Inc. (the “ *Company ”) by the staff of the United States Securities and Exchange Commission (“ Commission ”), Division of Corporation Finance (the “ Staff*** ”), the Company hereby acknowledges that:

· the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

· Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

· the Company may not assert Staff comments 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,
/s/ Tracy A. Kern
Tracy A. Kern
Chief Financial Officer
Interlink Electronics, Inc.

cc: John McIlvery

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