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Correspondence

One
Link 4 Travel, Inc.
One Market Plaza
Spear Tower,
36th Floor
San Francisco, CA 94105

July 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 July 14, 2005. For ease of reference, each comment in your letter has
been repeated and followed by our response in italics.

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.

The
amount representing the cancelled certificate of $157,600 was recorded in the accounting
system as a  debit to additional paid in capital and a credit to common stock
receivable. On the Statement of Cash  Flows, common stock receivable should have
been shown as zero, and proceeds from the issuance of common  stock should have
been shown as $1,070,547 instead of being shown as the net amount of $912,947. The
$1,070,547 ties to the proceeds from issuance of common stock shown on the Statement of
Stockholders’  Deficit. The net cash provided from financing activities would
not change as a result of this  reclassification. We will address this comment 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