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January 8, 2010
Mr. Craig D. Wilson
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Re: MedLink International, Inc. request for an extension on comments for File No. 001-31771
Dear Mr. Wilson,
We are in receipt of your comment letter dated October 15, 2009 regarding Form 10-K/A for the Fiscal year Ended December 31, 2008 and Form 10-Q for the Quarterly periods ended March 31, 2009 and June 30, 2009 (File No. 001-31771).
We are almost complete with our response and amended filings and expect to file on or before January 15th. I do have a question on one of the comments, and there is a difference in opinion on how to address the comment and I respectfully request some guidance from the Commission, if possible.
If you or Tammy could please call me at (631) 342-8800 x8802 at your convenience it would be appreciated. I thank you in advance for your time and look forward to hearing from you.
Regards,
/s/ James Rose
James Rose
Chief Financial Officer
1 Roebling Court, Ronkonkoma, NY 11779
Tel: (631) 342-8800 | Fax: (631) 342-8819 | www.medlinkus.com