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