GLOBAL LINKS CORP.
                              3571 East Sunset Road
                             Las Vegas, Nevada 89120
                            Telephone (702) 948-5500

                                January 14, 2005


VIA EDGAR


United States Securities and Exchange Commission
Mail Stop 0304
Washington, D.C. 20549

     Re:  Global Links Corp. Form POS AM
          ------------------------------

Ladies and Gentlemen:

     Global  Links Corp. requests the withdrawal of the Company's Post-Effective
Amendment  (POS  AM),  file  number 333-117712, filed on December 23, 2004.  The
live  filing  of  the  POS  AM  was the result of mistake by the Company's EDGAR
filing  agent.

     If  you  have  any  questions,  please  contact me or Norman T. Reynolds of
Glast, Phillips and Murray, P.C. at (713) 237-3135.

                                        Very truly yours,

                                        /s/  Frank J. Dobrucki

                                        Frank J. Dobrucki
                                        President