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CORRESP
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CORRESPONDENCE

One Link 4 Travel, Inc.
One Market Plaza

Spear
Tower, 36th Floor
San Francisco, CA 94105

June 28, 2005

William Demarest
Staff Accountant

Daniel
L. Gordon
Branch Chief
Division of Corporation
Finance
U.S. Securities and Exchange Commission
Mail Stop 4561
Washington
DC 20549

         Re:
One
Link 4 Travel, Inc.
        File No. 0-50044

Dear Messrs. Demarest and
Gordon:

The following is a response to your
comment letter dated June 13, 2005. For ease of reference, each comment in your letter has
been repeated and followed by our response in italics.

Item 6. Management’s
Discussion and Analysis or Plan of Operations

Liquidity and capital
resources, page 21

          1.

          Please clarify to us the status of the convertible notes. In one sentence it
          appears that the notes mature on February 28, 2005, but another sentence implies
          that they are still outstanding at a later date.

This
group of convertible notes matured on February 28, 2005. For those who wished to convert,
the  Shares were issued on April 29, 2005. Two note holders chose to extend their
notes until August 28,  2005.

Report of Independent
Registered Public Accounting Firm, page 25

          2.

          Please confirm to us that you have received a manually signed audit report from
          your auditors. In future filings please provide the signature of the auditor
          with the auditor’s report.

We
have a manually signed copy of this document, and we will provide the signature of the
auditor with  future auditor’s reports.

William Demarest
Daniel
L. Gordon
June 28, 2005
Page 2

Consolidated Statement of
Stockholders’ Deficit, page 29

          3.

          Explain to us what is meant by the line item “common stock paid for but not
          issued” in 2002. Also, clarify whether the stock was issued subsequent to
          2002.

This
refers to shares that were purchased; however, at the time of the filing, the shares had
yet to be  issued. The shares were subsequently issued in 2003.

          4.

          Please explain to us why the receipt of cash for common stock receivable results
          in a debit to additional paid in capital in 2004. Also, please explain the
          accounting entries recorded over the past two years related to stock issued with
          no cash being received.

There
was no cash received in 2004 and this is an adjustment to the original entry made in 2003
where  the common stock subscription was shown as a debit balance in equity. As the
cash was not received, it  was subsequently reversed out and the shares cancelled.

Other
than this transaction, all entries recorded by the Company where no cash was received
related to  stock issued for services performed, satisfaction of liabilities,
conversion of accounts payable to  notes , or conversion of notes to equity. In all
of these cases, the transaction was to credit common  stock and additional paid-in
capital, and to debit the appropriate expense or liability account.

As requested, we will address these
comments in our future filings. Please do not hesitate to contact me if any additional
information is needed.

Very truly yours,

/s/ Alan K. Geddes
Alan K. Geddes
Chief Financial
Officer