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