Interlink Plus, Inc. 4952 Rainbow Boulevard, Suite 326 Las Vegas, Nevada 89118 |
September 4, 2015
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E. Mailstop 3720
Washington D.C., 20549-7010
Attention: Larry Spirgel
Re: | Interlink Plus, Inc. |
| Amendment No. 1 to Registration Statement on Form S-1 |
| Filed August 27, 2015 |
| File No. 333-205985 |
Dear Larry Spirgel:
I write on behalf of Interlink Plus, Inc., (the “Company”) in response to Staff’s letter of September 4, 2015, by Larry Spirgel, Assistant Director, of the United States Securities and Exchange Commission (the “Commission”) regarding the above-referenced Registration Statement on Form S-1, filed August 27, 2015 (the Comment Letter”).
Paragraph numbering used for each response corresponds to the numbering used in the Comment letter.
GENERAL
1.
WE NOTE YOUR RESPONSE TO OUR PRIOR COMMENT 1; HOWEVER, YOUR RISK FACTOR DISCLOSURE INDICATES THAT YOU NEED THE PROCEEDS FROM THIS OFFERING “TO START [YOUR] OPERATIONS.” PLEASE RECONCILE.
In response to this comment, the Company reconciled the disclosure.
In addition, enclosed herewith please find an acknowledgement letter from the Company.
Sincerely,
/s/ Duan Fu
Duan Fu
Enclosures:
Acknowledgment by the Company
