UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): ~~December~~February 1014, ~~2010~~2011

Commission file number: 000-50021

INTERLINK-US-NETWORK, LTD.

(Exact name of registrant as specified in its charter)

California	~~000-50021~~	95-4642831
(State or other jurisdiction of	~~(Commission~~	(I.R.S. Employer
Incorporation organization)	~~File Number)~~	Identification No.)

575 Underhill Boulevard

~~Suite~~Site 125

Syosset, New York 11791

(Address of principal executive offices) (Zip Code)

(516) 584-2110

(Registrant's telephone number including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 84.01. ~~Other~~Change ~~Events~~in Registrant’s Certifying Accountant.

On ~~December~~February 1014, ~~2010~~2011, the firm of Sherb & Co, LLP resigned as the auditor of record for Interlink-US-Network, Ltd. (the “Company”, “Interlink”, “we” and “us”). There have been no disagreements between the Company and ~~LED~~Sherb ~~Capital~~& ~~Corp~~Co, ~~entered~~and ~~into~~Sherb a& ~~Memorandum~~Co ofdid ~~Understanding~~not issue any adverse opinion or disclaimer or opinion in the principal accountant’s report on the accounting principles or practices, ~~whereby~~financial ~~LED~~statements ~~intends~~disclosure toor ~~invest~~auditing $6scope or procedure for the Company since the appointment on December 4,~~000~~ 2010 through February 14,~~000~~ 2011. The Company does not have an audit committee, ~~subject~~and the decision to ~~certain~~change ~~conditions~~accountants ~~and~~was ~~obligations~~not ofrecommended ~~each~~or ~~party~~approved by the Company’s board of directors. ~~There~~The ~~can~~Company beprovided noSherb ~~assurance~~& ~~that~~Co with a copy of the disclosures contained in this Report and requested that Sherb & Co provide a ~~definitive~~letter ~~agreement~~addressed ~~will~~to bethe ~~entered~~Securities ~~into~~and Exchange Commission stating whether it agrees with the statements contained herein. Sherb & Co has agreed with the disclosures made herein. A copy of the resignation letter and the letter to the Securities and Exchange Commission are attached hereto as Exhibits 16.1 and 16.2, respectively, and incorporated herein by reference.

~~SIGNATURE~~Item 9.01 Financial Statements and exhibits.

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


Exhibit Number	Description
16.1*	Resignation Letter of Sherb & Co, LLP, dated February 14, 2011
16.2*	Letter to SEC by Sherb & Co, LLP, dated February 14, 2011

	INTERLINK-US-NETWORK, LTD.
Date: December 14, 2010	By:	/s/ Robert Kondratick
		Robert Kondratick
		President and Chairman of the Board

* Attached hereto.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


	INTERLINK-US-NETWORK, LTD.
Date: February 18, 2011	By:	/s/ Richard Greenberg
		Director

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