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SEC Comment Letter for ONELINK CORP (CIK 0001166161) — Jul 14, 2005

ONELINK CORP (CIK 0001166161)
Date: July 14, 2005 · CIK: 0001166161 · Accession: 0000000000-05-036029

AI Filing Summary & Sentiment

Referenced dates: June 28, 2005

Date
July 14, 2005
Author
Daniel L. Gordon
Form
UPLOAD
Company
ONELINK CORP (CIK 0001166161)

Letter

July 14, 2005 Mail Stop 4561 Via U.S. Mail and Fax (415) 982-1401 Mr. Alan K. Geddes Chief Financial Officer One Link 4 Travel, Inc. One Market Plaza Spear Tower, 36th Floor San Francisco, CA 94105

RE: One Link 4 Travel, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 Filed April 15, 2005 Form 10-KSB/A Form 10-QSB for the quarterly period ended March 31, File No. 0-50044

Dear Mr. Geddes:

We have reviewed your response letter dated June 28, 2005 and have the following additional comments. In our comments, we ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.

Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.

Consolidated Statement of Stockholders` Deficit, page 29

1. We have reviewed your response to prior comment 4. Since no cash was received in 2004, please explain to us why this amount is also reflected in your statement of cash flows as cash from financing activities.

Please respond to the comments included in this letter within ten business days. If you have any questions, you may contact William Demarest at (202) 551-3432 or me at (202) 551-3486.

Sincerely,
Daniel L. Gordon
Branch Chief
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Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

						July 14, 2005

Mail Stop 4561

Via U.S. Mail and Fax (415) 982-1401
Mr. Alan K. Geddes
Chief Financial Officer
One Link 4 Travel, Inc.
One Market Plaza
Spear Tower, 36th Floor
San Francisco, CA 94105

	RE:	One Link 4 Travel, Inc.
      Form 10-KSB for the fiscal year ended December 31, 2004
		Filed April 15, 2005
		Form 10-KSB/A
		Form 10-QSB for the quarterly period ended March 31,
2005
		File No. 0-50044

Dear Mr. Geddes:

      We have reviewed your response letter dated June 28, 2005
and
have the following additional comments.  In our comments, we ask
you
to provide us with information so we may better understand your
disclosure.  After reviewing this information, we may raise
additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Consolidated Statement of Stockholders` Deficit, page 29

1. We have reviewed your response to prior comment 4.  Since no
cash
was received in 2004, please explain to us why this amount is also
reflected in your statement of cash flows as cash from financing
activities.

      Please respond to the comments included in this letter
within
ten business days.  If you have any questions, you may contact
William Demarest at (202) 551-3432 or me at (202) 551-3486.

Sincerely,

Daniel L. Gordon
Branch Chief
??

??

??

??

One Link 4 Travel, Inc.
July 14, 2005
Page 1

</TEXT>
</DOCUMENT>