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                             August 27, 2020

       Steven Bronson
       Chief Executive Officer
       Interlink Electronics Inc.
       1 Jenner, Suite 200
       Irvine, CA, 92618

                                                        Re: Interlink
Electronics Inc.
                                                            Registration
Statement on Form 10
                                                            Filed August 4,
2020
                                                            File No. 000-21858

       Dear Mr. Bronson:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Registration Statement on Form 10

       Special Note Regarding Forward Looking Statements, page 3

   1.                                                   Please note that the
safe harbor protections for forward-looking statements under the
                                                        Private Securities
Litigation Reform Act do not apply to statements made by companies
                                                        that are not reporting
companies under section 13(a) or 15(d) of the Securities Exchange
                                                        Act. See Section 21E of
the Securities Exchange Act of 1934. Please delete all references
                                                        to the safe harbor
provided by the Private Securities Litigation Reform Act in your
                                                        offering document.
       Business, page 5

   2.                                                   We note that your top
three customers accounted for 37%, 10% and 10% of your revenue,
                                                        respectively in 2019.
Please revise to disclose the material terms of your agreements with
                                                        these customers,
including the identity of the customers. In addition, provide appropriate
 Steven Bronson
Interlink Electronics Inc.
August 27, 2020
Page 2
       risk factor disclosure regarding customer concentration. Refer to Item
101(c)(vii) of
       Regulation S-K.
3.     Please provide support for your statement that Interlink has been a
leader in the printed
       electronics industry for over 30 years.
Our Customers, page 9

4.     We note that 49% of your revenues for 2019 came from international
sources. Please
       identify the countries from where you generated a material amount of
revenue.
Manufacturing Operations and Principal Suppliers, page 10

5.     We note that you source certain components from a single supplier.
Please expand your
       discussion to discuss your sources and availability of raw materials and
the names of any
       principal suppliers. See Item 101(h)(4)(v) of Regulation S-K. To the
extent you are
       substantially dependent on any suppliers, please file any agreements as
exhibits.
Executive Officer Employment Letters, page 36

6.     Please disclose the material terms of the employment agreement with
Raymond Li.
General

7.     Please update your financial statements to comply with the requirements
of Rule 8-08 of
       Regulation S-X.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Laura Veator, Staff Accountant, at (202) 551-3716 or
Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Matthew Derby, Staff
Attorney, at (202) 551-3334 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                             Sincerely,
FirstName LastNameSteven Bronson
                                                             Division of
Corporation Finance
Comapany NameInterlink Electronics Inc.
                                                             Office of
Technology
August 27, 2020 Page 2
cc:       John McIlvery
FirstName LastName