corresp.htm

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EDwjzS0mdM7oNj25vk8qrD/oKukqNPNK2SGFAroUrAq8VNKOCIPDTD73dywGv/Lq PHK/RLttuNS55TyRw1DQNg== 0001140361-10-001346.txt : 20100325 0001140361-10-001346.hdr.sgml : 20100325 20100108172025 ACCESSION NUMBER: 0001140361-10-001346 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MEDLINK INTERNATIONAL, INC. CENTRAL INDEX KEY: 0000225501 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 411311718 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11 OVAL DRIVE STREET 2: SUITE 200B CITY: ISLANDIA STATE: NY ZIP: 11749 BUSINESS PHONE: 631-342-8800 MAIL ADDRESS: STREET 1: 11 OVAL DRIVE STREET 2: SUITE 200B CITY: ISLANDIA STATE: NY ZIP: 11749 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN MEDIA GROUP CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: IONIC CONTROLS INC DATE OF NAME CHANGE: 19890402 CORRESP 1 filename1.htm corresp.htm

January 8, 2010

Mr. Craig D. Wilson

Senior Assistant Chief Accountant

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Re: MedLink International, Inc. request for an extension on comments for File No. 001-31771

Dear Mr. Wilson,

We are in receipt of your comment letter dated October 15, 2009 regarding Form 10-K/A for the Fiscal year Ended December 31, 2008 and Form 10-Q for the Quarterly periods ended March 31, 2009 and June 30, 2009 (File No. 001-31771).

We are almost complete with our response and amended filings and expect to file on or before January 15th. I do have a question on one of the comments, and there is a difference in opinion on how to address the comment and I respectfully request some guidance from the Commission, if possible.

If you or Tammy could please call me at (631) 342-8800 x8802 at your convenience it would be appreciated. I thank you in advance for your time and look forward to hearing from you.

Regards,

/s/ James Rose

James Rose

Chief Financial Officer

1 Roebling Court, Ronkonkoma, NY 11779

Tel: (631) 342-8800 | Fax: (631) 342-8819 | www.medlinkus.com

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