U.S. SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON D.C. 20549

                                   FORM 10-QSB
(Mark One)
    X    QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
         ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED DECEMBER 31, 2004.

                                       OR

         TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

                        Commission file number 0 - 26013

                       MULTI-LINK TELECOMMUNICATIONS, INC.
                    -----------------------------------------
        (Exact name of small business issuer as specified in its charter)

         Colorado                              84-1334687
        ----------                             ----------
(State or other jurisdiction of                (IRS Employer Identification No.)
   incorporation or organization)

                4704 Harlan St, Suite 420, Denver, Colorado 80212
             ------------------------------------------------------
                    (Address of principal executive offices)

                                 (303) 380 1641
                               ------------------
                           (Issuer's telephone number)

Check whether the issuer:  (1) filed all reports required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports),  and (2) has been
subject to such filing requirements for the past 90 days. Yes [ X ] No [ ]

State the number of shares outstanding of each of the issuer's classes of
equity, as of the latest practicable date:

           Class                               Outstanding February 11, 2005
           -----                               -----------------------------
Common Stock, No par value                             19,886,935 shares

         Transitional Small Business Disclosure format: Yes [ ] No [ X ]

<PAGE>



                                      INDEX

                       MULTI-LINK TELECOMMUNICATIONS, INC.


PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements (Unaudited)                                PAGE

Consolidated Balance Sheet December 31, 2004.                             F-1

Consolidated Statements of Operations - Three
Months ended December 31, 2004 and 2003.                                  F-2

Consolidated Statement of Cash Flows - Three
Months ended December 31, 2004 and 2003.                                  F-3

Notes to Consolidated Financial Statements.                               F-4


Item 2.  Management's Discussion and Analysis of Financial
         Condition and Results of Operations                              3

Item 3.  Controls and Procedures                                         10





PART II - OTHER INFORMATION

Item 1.  Legal Proceedings                                               10
Item 2.  Changes in Securities                                           10
Item 3.  Defaults on Senior Securities                                   11
Item 4.  Submission of Matters to a Vote of Security Holders             11
Item 5.  Other Information                                               11
Item 6.  Exhibits and Reports on Form 8-K.                               11









                                       2


<PAGE>

Part I.   FINANCIAL INFORMATION

Item I. Financial Statements

<TABLE>
<CAPTION>

                      Multi-Link Telecommunications, Inc.
                           Consolidated Balance Sheet
                                  (Unaudited)


                                                                                             Decmber 31
                                                                                             2004
<S>                                                                                       <C>
ASSETS

Current Assets
             Cash & Cash Equivalents                                                               $            23
             Prepaid Expenses                                                                                1,620
                                                                                          -------------------------
                        Total Current Assets                                                                 1,643

                                                                                          -------------------------
TOTAL ASSETS                                                                              $                  1,643
                                                                                          =========================

LIABILITIES & STOCKHOLDERS' DEFICIT

Current Liabilities
             Accounts Payable                                                                      $        13,396
             Accruals                                                                                        9,033
             Note Payable                                                                                   63,128
                                                                                          -------------------------
                        Total Current Liabilities                                                           85,557

TOTAL LIABILITIES                                                                                           85,557

STOCKHOLDERS' DEFICIT
             Preferred Stock, $0.01 par value: 5,000,000 shares authorized: none issued.                         0
             Common Stock no par value: 20,000,000 shares authorized,  19,886,935                       12,585,500
             shares issued and outstanding.
             Accumulated Deficit                                                                       (12,669,414)
                        Total Stockholders' Deficit                                                        (83,914)
                                                                                          -------------------------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT                                               $                  1,643
                                                                                          =========================
</TABLE>

         See accompanying Notes to Consolidated Financial Statements.

                                      F-1

<PAGE>

<TABLE>
<CAPTION>

                                                                                     Multi-Link Telecommunications, Inc.
                                                                                     Consolidated Statement of Operations
                                                                                               Three Months Ended
                                                                                          December 31                 December 31
                                                                                        2003                            2003
                                                                                     -----------                     -----------
<S>                                                                            <C>                             <C>

            Revenue                                                            $         -                     $         -

            General & Administrative Expenses                                            16,557                          12,958

                                                                                     -----------                     -----------
                      Operating Loss                                                    (16,557)                        (12,958)

            Interest Expense                                                                (14)                         -
                                                                                     -----------                     -----------
                      Loss before income tax                                            (16,571)                        (12,958)

            Provision for income tax                                                     -                               -

                                                                                     -----------                     -----------
                      Net Loss                                                 $        (16,571)               $        (12,958)
                                                                                     -----------                     -----------
NET (LOSS) PER COMMON SHARE                                                               $0.00                           $0.00
                                                                                     ===========                     ===========

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING                                 19,886,935                      15,169,557
                                                                                     ===========                     ===========
</TABLE>

          See accompanying Notes to Consolidated Financial Statements.

                                      F-2

<PAGE>

<TABLE>
<CAPTION>


                              Multi-Link Telecommunications, Inc.
                             Consolidated Statements of Cash Flows
                                          (Unaudited)


                                                                                       Three Months Ended
                                                                                   December 31,     December 31,
                                                                                    2004                2003
                                                                             ------------------  -----------------
<S>                                                                          <C>                 <C>
CASH FLOW FROM OPERATING ACTIVITIES

NET  LOSS                                                                    $         (16,571)  $        (12,958)

ADJUSTMENTS TO RECONCILE NET LOSS TO NET
CASH USED IN OPERATING ACTIVITIES

CHANGES IN OPERATING ASSETS & LIABILITIES
    (Increase)/Decrease in Prepaid Expenses                                                471                  0
    Increase/(Decrease) in Accruals                                                      3,342                  0
    Increase/(Decrease) in Liabilities of Discontinued Operations                            0             (9,506)
    Increase/(Decrease) in Accounts Payable                                              8,489             (8,736)
                                                                             ------------------  -----------------
         Total Cash Flow used in Operating Activities                                   (4,269)           (31,200)

CASH FLOW FROM INVESTING ACTIVITIES                                                          0                  0
                                                                             ------------------  -----------------
         Total Cash Flow provided by / (used in) Investing Activities                        0                  0

CASH FLOW FROM FINANCING ACTIVITIES
    Proceeds from Issuance of Common Stock                                                   0             18,312
    Advances under Notes Payable                                                         4,218                472
                                                                             ------------------  -----------------
         Total Cash Flow provided by Financing Activities                                4,218             18,784

DECREASE IN CASH & CASH EQUIVALENTS                                          $             (51)  $        (12,416)
                                                                             ==================  =================

Cash and Cash Equivalents at the beginning of the period                     $              74   $         13,436
                                                                             ==================  =================
Cash and Cash Equivalents at the end of the period                           $              23   $          1,020
                                                                             ==================  =================

SUPPLEMENTARY INFORMATION

Cash paid for interest                                                       $              14   $              0
                                                                             ==================  =================

Cash Paid for income taxes                                                   $               0   $              0
                                                                             ==================  =================
</TABLE>

        See accompanying Notes to Consolidated Financial Statements.

                                      F-3



<PAGE>







                       MULTI-LINK TELECOMMUNICATIONS, INC.

NOTES TO FINANCIAL STATEMENTS (UNAUDITED)

Note 1            Basis of Presentation

     The   accompanying    unaudited   financial    statements   of   Multi-Link
Telecommunications,  Inc.  have  been  prepared  in  accordance  with  generally
accepted  accounting  principles for interim financial  information and with the
instructions to Form 10-QSB and Article 10 of Regulation S-X. Accordingly,  they
do not include  all of the  information  and  footnotes  required  by  generally
accepted accounting principles for complete financial statements. In our opinion
the financial statements include all adjustments (consisting of normal recurring
accruals)  necessary in order to make the financial  statements not  misleading.
Operating  results for the three month  period  ended  December 31, 2004 are not
necessarily  indicative  of the results  that may be expected for the year ended
September 30, 2005.  These  statements  should be read in  conjunction  with the
financial  statements  and related  notes  contained  in our latest Form 10-KSB,
which includes  audited  financial  statements for the years ended September 30,
2004 and 2003.

     Effective  May 20,  2002,  the  Board  of  Directors  voted  to sell all of
Multi-Link  Telecommunications,  Inc.'s operating businesses and assets in order
to repay its debts. Accordingly, effective May 20, 2002 the financial results of
the  Denver  (`Multi-Link  Communications,   Inc.'),  Indianapolis  (`Multi-Link
Communications,  LLC.'),  Raleigh (`One Touch  Communications,  Inc.'),  Atlanta
("VoiceLink,   Inc.)  and  Florida  (`VoiceLink  of  Florida,   Inc.)  operating
businesses  have  been  accounted  for  as  discontinued  operations  under  the
provisions of the Statements of Financial  Accounting Standards Nos. 144 and 146
and  Emerging  Issues Task Force Issue No.  87-24 and the  financial  results of
prior periods restated accordingly.

Note 2            Liquidity

     As reported  in the Form 8-K filed on October 18,  2002,  the  Company,  as
co-borrower with its subsidiary company, Multi-Link Communications, Inc., failed
to repay the Westburg  Media  Capital LLP loan on the revised  maturity  date of
July 31, 2002 and on October 14, 2002  Westburg  Media  Capital LLP notified the
Company of its intention to exercise its security  interest in VoiceLink,  Inc.,
One Touch  Communications,  Inc. and  Multi-Link  Communications,  Inc.  through
foreclosure and a public auction sale.

     As  reported  in the Form 8-K filed on  November  6, 2002,  Westburg  Media
Capital LLP enforced its security  interest by selling the assets of  VoiceLink,
Inc., One Touch Communications,  Inc. and Multi-Link  Communications,  Inc. at a
public   auction  under  bank   foreclosure   on  October  30,  2002  for  total
consideration  of $4.2  million  - $2.4  million  in cash  and $1.8  million  in
assumption of existing liabilities and future contractual  obligations - leaving
shortfalls to certain  creditors  guaranteed by the Company.  Nigel V Alexander,
the then Chief  Executive  Officer and a director of the Company,  purchased the
business and assets of the Denver operating business at the public auction.

     As reported in the Form 8-K filed on November 27, 2002,  the Company's sole
remaining operating business, Multi-Link Communications, LLC., filed a voluntary
petition under Chapter 11 of the Bankruptcy Code on November 20, 2002.

     Following the sale of the Company's  Denver,  Atlanta and Raleigh operating
businesses  in bank  foreclosure  at public  auction on October 30, 2002 and the
filing of its  Indianapolis  operating  business  for Chapter 11  protection  on
November 20, 2002,  the Company  continued to be the guarantor or co-borrower on
$1.3  million of operating  leases and $1.7 million of debt of the  discontinued
businesses of its subsidiary companies.

                                      F-4

<PAGE>

     As part of the Chapter 11 reorganization of Multi-Link Communication,  LLC,
the  Company's  Indianapolis  trading  operation,  the Company  entered  into an
agreement with creditors that in consideration of a waiver of all claims against
the Company,  it would waive all claims to equity and  ownership  in  Multi-Link
Communications, LLC. The Company agreed to this because the scheduled claims and
expenses exceeded realizable value to the Company.

     As reported in the Form 8-K filed on October 31, 2003,  the Company  issued
14,000,000  shares of common stock with a market value of approximately  $18,000
to David J Cutler,  the sole director of the Company,  to provide the funding to
negotiate  settlement with the Company's  creditors or to finance the initiation
of formal  bankruptcy  proceedings  if it were not  possible  to  complete  such
settlements with its creditors.  The Company retained an independent third party
consultant to value the shares of common stock issued in this transaction.

     Without any remaining  operating  businesses or income,  during fiscal 2003
and 2004  the  Company  has  been  able to  negotiate  settlement  of all of its
shortfalls  to creditors  with its  remaining  resources but is now dependent on
raising additional equity or debt to fund its ongoing operating expenses.

     It is the Company's  current  intention to seek to acquire  another  entity
with experienced management and opportunities for growth in return for shares of
its common stock in an attempt to create value for our shareholders. There is no
assurance that such a transaction will be completed.

     The  Company  does  not have  capital  sufficient  to meet its cash  needs,
including the costs of compliance with the continuing reporting  requirements of
the  Securities  Exchange  Act of 1934.  The Company  will have to seek loans or
equity  placements to cover such cash needs.  In the event the Company is unable
to complete a business  combination during this period, lack of existing capital
may be a  sufficient  impediment  to prevent it from  accomplishing  the goal of
completing a business  combination.  There is no assurance,  however,  that with
sufficient  funds it will  ultimately  allow the  Company to complete a business
combination.  Once a business  combination is completed,  the Company's need for
additional financing is likely to increase substantially.  The Company will need
to raise additional funds to conduct any business  activities in the next twelve
months.

     No commitments to provide  additional funds have been made by management or
other stockholders.  Accordingly,  there can be no assurance that any additional
funds will be available to the Company to allow it to cover its expenses as they
may be incurred.

     Irrespective  of whether its cash  assets  prove to be adequate to meet its
operational needs, the Company might seek to compensate providers of services by
issuances of stock in lieu of cash.

     The  Company  has no plans for any  research  and  development  in the next
twelve  months.  The Company has no plans at this time for purchases or sales of
fixed assets which would occur in the next twelve months.

     The Company has no expectation or  anticipation  of significant  changes in
number of employees in the next twelve months,  however, if the Company achieved
a business  acquisition,  the Company may acquire or add employees of an unknown
number in the next twelve months.

Note 3            Basis of Consolidation

     Effective  May 20,  2002,  the  Board  of  Directors  voted  to sell all of
Multi-Link   Telecommunications,   Inc.'s   operating   businesses  and  assets.
Accordingly,  effective  May  20,  2002  the  financial  results  of the  Denver
(`Multi-Link  Communications,  Inc.'), Indianapolis (`Multi-Link Communications,
LLC.'), Raleigh (`One Touch Communications,  Inc.'), Atlanta ("VoiceLink,  Inc.)

                                      F-5

<PAGE>


and  Florida  (`VoiceLink  of  Florida,  Inc.)  operating  businesses  have been
accounted for as discontinued  operations under the provisions of the Statements
of Financial  Accounting  Standards  Nos.  144 and 146 and Emerging  Issues Task
Force  Issue No.  87-24 and the  financial  results  of prior  periods  restated
accordingly.

Note 4            Note Payable

     As at December 31, 2004, a loan of $63,000 was owed to the sole director of
the Company. Interest is accrued on the loan at an annual rate of 8%.

Note 5            Going Concern

         The Company's financial statements have been presented on the basis
that it is a going concern, which contemplates the realization of assets and the
satisfaction of liabilities in the normal course of business.

     The Company has suffered  significant losses, has a working capital deficit
as of December 31, 2004 and no ongoing  source of income.  The Company  hopes to
seek a business which might be acquired,  at which time there may be a necessity
to seek and obtain funding,  via loans or private placements of stock to pay off
debt and provide working capital. Management has no current plan to seek capital
in the form of loans or stock private  placements at this time because it has no
business upon which to base any capital raising plan.

     The Company's  ability to continue as a going concern is dependent upon its
ability to develop  additional  sources of capital or locate a merger  candidate
and  ultimately,  achieve  profitable  operations.  The  accompanying  financial
statements do not include any adjustments  that might result from the outcome of
these  uncertainties.  Management  is seeking new capital and  opportunities  to
revitalize the Company.

Note 6            Subsequent Events

     In January  2005,  Pennalunna  & Company  filed a form 211  application  on
behalf of the  Company to NASD  seeking to have the  Company's  shares of common
stock  re-listed  on the  over  the  counter  bulletin  board.  This application
was approved on February 15, 2005.  The symbol is (MLNK.OB).

     It is the Company's  current  intention to seek to acquire  another  entity
with experienced management and opportunities for growth in return for shares of
its common stock in an attempt to create value for our shareholders. There is no
assurance that such a transaction will be completed.





                                      F-6

<PAGE>

ITEM 2.  Management's Discussion and Analysis of Financial Condition and Results
of Operations.

     The  following   discussion   should  be  read  in  conjunction   with  the
consolidated  financial  statements  included in this  report.  This  discussion
contains  forward-looking  statements that involve risks and uncertainties.  Our
actual results could differ  materially from those  anticipated in these forward
looking  statements  as a result of any  number of  factors,  including  but not
limited  to,  our  ability  to raise  debt or  equity  finance  to meet  ongoing
operating  expenses and our ability to acquire  another entity with  experienced
management and opportunities for growth in return for shares of its common stock
in an attempt to create value for our shareholders.

OVERVIEW

     Prior to May 20,  2002,  we provided  basic voice  mail,  call  routing and
advanced integrated voice and fax messaging to small businesses in several major
urban  markets.  These  services  enabled  businesses to improve the handling of
incoming calls and facilitate more efficient  communication  between  employees,
customers,  suppliers and other key relationships.  We also provided basic voice
mail and paging services to consumers.

     During  fiscal  2002 we were  unable  to make  the  majority  of  scheduled
payments on our equipment  leases and loans and effective May 20, 2002 our Board
of Directors  voted to sell all of our operating  businesses and assets to repay
our  debts  and  effective  that  date we  accounted  for  all of our  operating
businesses as discontinued operations.

     Following the sale of our Denver,  Atlanta and Raleigh operating businesses
in bank  foreclosure at public auction on October 30, 2002 and the filing by our
Indianapolis  operating business for protection under Chapter 11 on November 20,
2002,  we  continued  to be the  guarantor  or  co-borrower  on $1.3 of  million
operating leases and $1.7 million of debt of the discontinued  businesses of our
subsidiary companies.

     Effective  November  20, 2002 all our  operating  businesses  had been sold
leaving shortfalls to certain creditors  guaranteed by us or were being operated
under Chapter 11 protection.  As part of the  reorganization of our Indianapolis
business  operating  under Chapter 11  protection,  we entered into an agreement
with  creditors that in  consideration  of a waiver of all claims against us, we
would waive all claims to equity and  ownership  in  Indianapolis  business.  We
agreed to this because the  scheduled  claims and expenses  exceeded  realizable
value to us.

     Without any remaining  operating  businesses or income,  during fiscal 2003
and 2004 we have  subsequently  been able to negotiate  settlement of all of our
shortfalls to creditors with our remaining resources but we are now dependent on
raising additional equity or debt to fund our ongoing operating expenses.

     We  currently  intend to seek to acquire  another  entity with  experienced
management and opportunities for growth in return for shares of our common stock
in an attempt to create value for our  shareholders.  There is no assurance that
such a transaction will be completed.

                                       3

<PAGE>

LIQUIDITY AND CAPITAL RESOURCES

     As reported in the Form 8-K filed on October 18,  2002,  we failed to repay
the Westburg  Media  Capital LLP loan on the revised  maturity  date of July 31,
2002 and on October  14, 2002  Westburg  Media  Capital  LLP  notified us of its
intention  to exercise  its  security  interest in  VoiceLink,  Inc.,  One Touch
Communications, Inc. and Multi-Link Communications, Inc. through foreclosure and
a public auction sale.

     As  reported  in the Form 8-K filed on  November  6, 2002,  Westburg  Media
Capital LLP enforced its security  interest by selling the assets of  VoiceLink,
Inc., One Touch Communications,  Inc. and Multi-Link  Communications,  Inc. at a
public auction under bank foreclosure on October 30, 2002 leaving  shortfalls to
certain creditors guaranteed by us. Nigel V Alexander,  our then Chief Executive
Officer  and a  director,  purchased  the  business  and  assets  of our  Denver
operations at the public auction.

     As reported in the Form 8-K filed on November 27, 2002,  our sole remaining
operating business, Multi-Link Communications,  LLC., filed a voluntary petition
under Chapter 11 of the Bankruptcy Code on November 20, 2002.

     Following the sale of our Denver,  Atlanta and Raleigh operating businesses
in bank  foreclosure at public auction on October 30, 2002 and the filing of our
Indianapolis  operating business for Chapter 11 protection on November 20, 2002,
we continued to be the  guarantor  or  co-borrower  on $1.3 million of operating
leases and $1.7 million of debt of the discontinued businesses of our subsidiary
companies.

     As reported in the Form 8-K filed on October 31, 2003, we issued 14,000,000
shares of common stock with a market value of  approximately  $18,000 to David J
Cutler, our sole director,  to provide the funding to negotiate  settlement with
our creditors or to finance the initiation of formal  bankruptcy  proceedings if
it were not  possible  to  complete  such  settlements  with our  creditors.  We
retained an  independent  third party  consultant  to value the shares of common
stock issued in this transaction.

     Without any remaining  operating  businesses or income,  during fiscal 2003
and 2004 we have been able to negotiate  settlement of all of our  shortfalls to
creditors  with our  remaining  resources  but we are now  dependent  on raising
additional equity or debt to fund our ongoing operating expenses.

     We  currently  intend to seek to acquire  another  entity with  experienced
management and opportunities for growth in return for shares of our common stock
in an attempt to create value for our  shareholders.  There is no assurance that
such a transaction will be completed.

                                       4

<PAGE>

Delisting from NASDAQ SmallCap Market and the Over the Counter Bulletin Board

     On March 7, 2002 the Nasdaq Stock Market Staff  advised us that we were not
in compliance with several Nasdaq marketplace requirements for continued listing
on the  Nasdaq  SmallCap  Market,  including  failure  to comply  with the audit
committee  requirements,  a failure  to  maintain  the  minimum  $2,000,000  net
tangible  asset  requirement or the  alternative  minimum  stockholders'  equity
requirement of $2,500,000.

     We decided  that we had no realistic  grounds upon which to appeal  against
this  determination and accordingly our common stock and warrants were de-listed
from the Nasdaq SmallCap Market on March 15, 2002.  Concurrently,  our stock and
warrants  commenced  trading on the over the counter bulletin board market under
the symbols  MLNK.OB and MLNKW.OB  respectively.  Our publicly  traded  warrants
expired on May 15, 2002 and ceased to be traded as at that date.

     In order to conserve our financial resources in fiscal 2002, we elected not
to incur the costs  involved  to retain our  auditors  to review  our  financial
results for the period ended June 30, 2002 and subsequent  periods.  Accordingly
effective  August 15, 2002 we became  delinquent in our filing  requirements and
consequently  in due course  ceased to be  eligible  for trading on the over the
counter bulletin board and are not quoted on the National  Quotation Bureau Pink
Sheets.

     In January  2005,  Pennalunna  & Company  filed a form 211  application  on
behalf of the  Company to NASD  seeking to have the  Company's  shares of common
stock  re-listed  on the  over  the  counter  bulletin  board.  There  can be no
certainty that this  application will be successful and that the Company will be
successful  in its attempt to have its shares of common  stock  re-listed on the
over the counter bulletin board.

     Failure to be re-listed on the over the counter  bulletin board or the pink
sheets  will  adversely  effective  our ability to acquire  another  entity with
experienced  management and opportunities for growth in return for shares of our
common stock in an attempt to create value for our shareholders.

Results of Operations

Quarter ended December 31, 2004 compared to quarter ended December 31, 2003.

     The results for the quarter  ended  December 31, 2004 and December 31, 2003
have  been  adjusted  to  reflect  all  operating   businesses   and  assets  as
discontinued operations as described above.

     General and Administrative  Expenses.  General and administrative  expenses
for the three months ended December 31, 2004,  were $17,000  compared to $13,000
for the three  months  ended  December  31,  2003, an increase of $4,000 or 31%,
largely due to an increase in  professional  fees  arising  from the decision to
bring our SEC filings up to date.

     Loss from  Operation and Net Loss.  Loss from  operations was $(17,000) for
the three months ended December 31, 2004,  compared to a loss from operations of
$(13,000) for the three months ended December 30, 2003, an increase in losses of
$4,000 due to the factors described above.

                                       5

<PAGE>

Cash Flow Information

     For three months ended  December 31, 2004 net cash used in  operations  was
$(4,000)  compared to $(31,000) for the three months ended  December 31, 2003, a
variance of $27,000 or 87% The  variance  is largely  due to a $17,000  variance
from the  $(9,000)  absorbed  in the  payment of  accounts  payable in the three
months  ended  December  31,  2003 to the $8,000  generated  from an increase in
accounts  payable in the three  months  ended  December 31, 2004 and to from the
decrease in funds absorbed by discontinued  operations from $10,000 in the three
months to December 31, 2003 to $0 in the three months ended December 31, 2004.

     No net cash was generated from or (used in) investing  activities in either
the three months to December 31, 2004 or 2003.

     Cash flow from  financing  activities was $5,000 for the three months ended
December  31, 2004  compared to $19,000 for the same period in the prior year, a
variance of $14,000.  In the three  months  ended  December 31, 2003 we received
$18,000  from the  proceeds of the issue of shares of our common stock issued to
our sole director as described  above,  while in the three months ended December
31, 2003 we received  $5,000 on an advance  under a note  payable  from our sole
director.

Need For Additional Financing

     We do not have capital  sufficient  to meet our cash needs,  including  the
costs of compliance with the continuing reporting requirements of the Securities
Exchange Act of 1934.  We will have to seek loans or equity  placements to cover
such cash needs.  In the event we are unable to complete a business  combination
during this period, lack of its existing capital may be a sufficient  impediment
to prevent it from accomplishing the goal of completing a business  combination.
There is no assurance,  however,  that with sufficient  funds it will ultimately
allow us to  complete a business  combination.  Once a business  combination  is
completed,   our  need  for   additional   financing   is  likely  to   increase
substantially.  We will need to raise  additional  funds to conduct any business
activities in the next twelve months.

     No commitments to provide  additional funds have been made by management or
other stockholders.  Accordingly,  there can be no assurance that any additional
funds will be  available  to us to allow us to cover our expenses as they may be
incurred.

     Irrespective  of whether our cash  assets  prove to be adequate to meet our
operational  needs,  we  might  seek to  compensate  providers  of  services  by
issuances of stock in lieu of cash.

     We have no plans  for any  research  and  development  in the  next  twelve
months.  We have no plans at this time for  purchases  or sales of fixed  assets
which would occur in the next twelve months.

     We have no expectation or anticipation of significant  changes in number of
employees  in  the  next  twelve  months,  however,  if we  achieve  a  business
acquisition,  we may acquire or add  employees of an unknown  number in the next
twelve months.


                                       6

<PAGE>

GOING CONCERN

     Our  auditor  has  issued a "going  concern"  qualification  as part of his
opinion in the Audit Report.

     There is  substantial  doubt  about our  ability  to  continue  as a "going
concern." We have no business, no capital, liabilities in excess of $85,000, all
of which is current, no cash, no assets, and no capital commitments. The effects
of such conditions could easily be to cause our bankruptcy,  except there are no
assets to liquidate in bankruptcy.

     Management hopes to seek a business which might be acquired,  at which time
there may be a  necessity  to seek and  obtain  funding,  via  loans or  private
placements of stock to pay off debt and provide working capital.  Management has
no current plan to seek capital in the form of loans or stock private placements
at this time because it has no business  upon which to base any capital  raising
plan.

PLANNED OPERATIONS

     Our plan of operation  is to acquire a company  that will have  experienced
management and  opportunities for growth in an exchange for our shares of common
stock.  There is no assurance  that any such business will be identified or that
any stockholder will realize any return on their shares after such a transaction
has been completed. Any merger or acquisition completed by us can be expected to
have a  significant  dilutive  effect on the  percentage  of shares  held by our
current stockholders.

General Business Plan
---------------------------

     We intend to seek, investigate and, if such investigation warrants, acquire
an interest in business opportunities  presented to us by persons or firms which
desire to seek the  advantages of an issuer who has complied with the Securities
Act of 1934 (the "1934  Act").  We will not  restrict our search to any specific
business,  industry or geographical location, and we may participate in business
ventures of virtually any nature.  This  discussion of our proposed  business is
purposefully  general  and is  not  meant  to be  restrictive  of our  virtually
unlimited   discretion  to  search  for  and  enter  into   potential   business
opportunities.  We  anticipate  that we may be able to  participate  in only one
potential business venture because of our lack of financial resources.

     We may seek a  business  opportunity  with  entities  which  have  recently
commenced operations,  or that desire to utilize the public marketplace in order
to raise additional capital in order to expand into new products or markets,  to
develop a new  product  or  service,  or for other  corporate  purposes.  We may
acquire assets and establish wholly owned  subsidiaries in various businesses or
acquire existing businesses as subsidiaries.

     We expect that the selection of a business  opportunity will be complex and
risky. Due to general economic  conditions,  rapid technological  advances being
made in some  industries  and  shortages of available  capital,  we believe that
there are numerous firms seeking the benefits of an issuer who has complied with
the 1934 Act. Such benefits may include  facilitating  or improving the terms on
which  additional  equity  financing  may be  sought,  providing  liquidity  for
incentive  stock  options  or  similar  benefits  to  key  employees,  providing
liquidity (subject to restrictions of applicable  statutes) for all stockholders
and other factors.  Potentially,  available business  opportunities may occur in
many different  industries and at various  stages of  development,  all of which
will make the task of  comparative  investigation  and analysis of such business
opportunities  extremely  difficult and complex.  We have,  and will continue to
have,  essentially  no assets to provide the owners of  business  opportunities.
However,  we  will be  able  to  offer  owners  of  acquisition  candidates  the
opportunity  to acquire a  controlling  ownership  interest in an issuer who has
complied  with the 1934 Act  without  incurring  the cost and time  required  to
conduct an initial public offering.

                                       7

<PAGE>

     The analysis of new business  opportunities will be undertaken by, or under
the supervision  of, our sole director.  We intend to concentrate on identifying
preliminary  prospective  business  opportunities  which may be  brought  to our
attention through present associations of our director, professional advisors or
by our stockholders.  In analyzing prospective business  opportunities,  we will
consider  such matters as (i)  available  technical,  financial  and  managerial
resources; (ii) working capital and other financial requirements;  (iii) history
of operations,  if any and prospects for the future;  (iv) nature of present and
expected competition;  (v) quality, experience and depth of management services;
(vi) potential for further research,  development or exploration; (vii) specific
risk  factors  not now  foreseeable  but that may be  anticipated  to impact the
proposed  activities of the company;  (viii)  potential for growth or expansion;
(ix) potential for profit;  (x) public  recognition  and acceptance of products,
services or trades;  (xi) name  identification;  and (xii) other factors that we
consider relevant. As part of our investigation of the business opportunity,  we
expect to meet  personally  with  management  and key  personnel.  To the extent
possible,  we intend to utilize  written reports and personal  investigation  to
evaluate the above factors.

     We will not acquire or merge with any company for which  audited  financial
statements  cannot be obtained within a reasonable  period of time after closing
of the proposed transaction.

     Acquisition Opportunities
     -------------------------------

     In implementing a structure for a particular business  acquisition,  we may
become a party to a merger,  consolidation,  reorganization,  joint venture,  or
licensing agreement with another company or entity. We may also acquire stock or
assets of an  existing  business.  Upon  consummation  of a  transaction,  it is
probable  that our  present  management  and  stockholders  will no longer be in
control of us. In addition,  our sole  director may, as part of the terms of the
acquisition transaction,  resign and be replaced by new directors without a vote
of our stockholders, or sell his stock in us. Any such sale will only be made in
compliance  with the  securities  laws of the United  States and any  applicable
state.

     It is  anticipated  that any securities  issued in any such  reorganization
would be issued in reliance upon exemption from  registration  under application
federal  and state  securities  laws.  In some  circumstances,  as a  negotiated
element  of the  transaction,  we may  agree to  register  all or a part of such
securities  immediately  after the  transaction  is  consummated or at specified
times  thereafter.  If such  registration  occurs,  it will be undertaken by the
surviving entity after it has  successfully  consummated a merger or acquisition
and is no longer  considered an inactive  company.  The issuance of  substantial
additional securities and their potential sale into any trading market which may
develop  in our  securities  may have a  depressive  effect  on the value of our
securities in the future.  There is no assurance that such a trading market will
develop.

     While the actual terms of a transaction cannot be predicted, it is expected
that the parties to any business transaction will find it desirable to avoid the
creation of a taxable event and thereby structure the business  transaction in a
so-called  "tax-free"  reorganization  under  Sections  368(a)(1)  or 351 of the
Internal Revenue Code (the "Code").  In order to obtain tax-free treatment under
the Code, it may be necessary for the owner of the acquired  business to own 80%
or more of the  voting  stock  of the  surviving  entity.  In  such  event,  our
stockholders  would retain less than 20% of the issued and outstanding shares of
the surviving entity. This would result in significant dilution in the equity of
stockholders.

     As part of our investigation,  we expect to meet personally with management
and key personnel,  visit and inspect material  facilities,  obtain  independent
analysis of verification of certain  information  provided,  check references of
management and key personnel,  and take other reasonable investigative measures,
to the extent of our limited financial resources and management  expertise.  The
manner in which we participate  in an  opportunity  will depend on the nature of
the  opportunity,  the  respective  needs and desires of both  parties,  and the
management of the opportunity.

                                       8

<PAGE>

     With respect to any merger or acquisition,  and depending upon, among other
things,  the target company's assets and liabilities,  our stockholders  will in
all likelihood hold a substantially  lesser percentage  ownership interest in us
following any merger or acquisition.  The percentage ownership may be subject to
significant  reduction in the event we acquire a target  company with assets and
expectations  of growth.  Any merger or  acquisition  can be  expected to have a
significant   dilutive   effect  on  the   percentage  of  shares  held  by  our
stockholders.

     We will  participate in a business  opportunity  only after the negotiation
and execution of appropriate written business agreements.  Although the terms of
such  agreements  cannot  be  predicted,   generally  we  anticipate  that  such
agreements will (i) require  specific  representations  and warranties by all of
the parties;  (ii) specify certain events of default;  (iii) detail the terms of
closing and the conditions  which must be satisfied by each of the parties prior
to and after such closing;  (iv) outline the manner of bearing costs,  including
costs  associated with the Company's  attorneys and  accountants;  (v) set forth
remedies on defaults; and (vi) include miscellaneous other terms.

     As stated above,  we will not acquire or merge with any entity which cannot
provide independent  audited financial  statements within a reasonable period of
time after  closing of the  proposed  transaction.  We are subject to all of the
reporting  requirements included in the 1934 Act. Included in these requirements
as part of a Current Report on Form 8-K,  required to be filed with the SEC upon
consummation of a merger or acquisition, as well as audited financial statements
included  in an Annual  Report on Form 10-K (or Form 10-KSB as  applicable).  If
such audited financial  statements are not available at closing,  or within time
parameters  necessary to insure our compliance  within the  requirements  of the
1934 Act, or if the audited financial  statements provided do not conform to the
representations  made by that business to be acquired,  the  definitive  closing
documents will provide that the proposed  transaction  will be voidable,  at the
discretion  of our  present  management.  If such  transaction  is  voided,  the
definitive  closing  documents  will also  contain  a  provision  providing  for
reimbursement for our costs associated with the proposed transaction.

Competition
---------------

     We believe we are an insignificant participant among the firms which engage
in the acquisition of business opportunities. There are many established venture
capital and financial  concerns that have  significantly  greater  financial and
personnel resources and technical expertise than we have. In view of our limited
financial resources and limited management availability,  we will continue to be
at a significant competitive disadvantage compared to our competitors

Accounting Pronouncements

     In January  2003,  the FASB  issued  FASB  Interpretation  ("FIN")  No. 46,
Consolidation of Variable  Interest  Entities,  which requires variable interest
entities  (commonly  referred  to as SPEs)  to be  consolidated  by the  primary
beneficiary  of the entity if certain  criteria are met. FIN No. 46 is effective
immediately  for all new variable  interest  entities  created or acquired after
January 31, 2003.  The adoption of this  statement does not impact the Company's
historical or present  financial  statements,  as the Company has not created or
acquired any variable interest entities, nor does it expect to in the future.

     In April 2003, the FASB issued Statement of Financial  Accounting  Standard
No. 149,  "Amendment  of Statement  133 on  Derivative  Instruments  and Hedging
Activities" (SFAS 149). SFAS 149 amends and clarifies  financial  accounting and
reporting for derivative  instruments,  including certain derivative instruments
embedded in other contracts  (collectively  referred to as derivatives)  and for
hedging  activities  under FASB  Statement No. 133,  "Accounting  for Derivative
Instruments  and  Hedging  Activities".  SFAS  149 is  generally  effective  for
contracts entered into or modified after June 30, 2003 or hedging  relationships
designated after June 30, 2003. The Company does not expect the adoption of SFAS
149 to have an impact on its financial position or operating results.

     In May  2003,  the FASB  issued  Financial  Accounting  Standard  No.  150,
"Accounting  for Certain  Financial  Instruments  with  Characteristics  of Both
Liabilities  and Equity" (SFAS 150).  SFAS 150  establishes  standards for how a
company   classifies   and   measures   certain   financial   instruments   with
characteristics  of both  liabilities  and equity.  It  requires  that a company
classify a financial  instrument  that is within the scope as a liability (or an
asset in some  circumstances).  SFAS 150 is effective for financial  instruments
entered into or modified  after May 31, 2003,  and otherwise is effective at the
beginning of the first interim period beginning after June 15, 2003. The Company
does not  expect  the  adoption  of SFAS 150 to have an impact on its  financial
position or operating results.

                                       9

<PAGE>

Effects of Inflation

     Although we cannot  accurately  anticipate  the effect of  inflation on our
operations, we do not believe that inflation has had, or is likely in the future
to have, a material effect on our operating results or financial condition.

ITEM 3.  Controls and Procedures

     As of the end of the period covered by this report,  the Company  conducted
an evaluation,  under the  supervision and with the  participation  of the Chief
Executive  Officer and Chief  Financial  Officer,  of the  Company's  disclosure
controls and procedures (as defined in Rules  13a-15(e) and 15d-15(e)  under the
1934 Act.  Based on this  evaluation,  the  Chief  Executive  Officer  and Chief
Financial  Officer  concluded  that  the  Company's   disclosure   controls  and
procedures are effective to ensure that information  required to be disclosed by
the Company in reports that it files or submits  under the 1934 Act is recorded,
processed,  summarized  and  reported  within  the  time  periods  specified  in
Securities and Exchange  Commission rules and forms.  There was no change in the
Company's  internal  control over financial  reporting during the Company's most
recently completed fiscal quarter that has materially affected, or is reasonably
likely to materially  affect,  the  Company's  internal  control over  financial
reporting.

PART II  OTHER INFORMATION

Item 1.  Legal Proceedings

     As reported in the Form 8-K filed on November 27, 2002,  effective November
20, 2002 our sole remaining operating business, Multi-Link Communications, LLC.,
filed a voluntary  petition under Chapter 11 of the Bankruptcy  Code. As part of
the reorganization of Multi-Link Communications,  LLC operating under Chapter 11
protection, we entered into an agreement with creditors that in consideration of
a waiver of all  claims  against  us, we would  waive all  claims to equity  and
ownership  in  Multi-Link  Communications,  LLC.  We agreed to this  because the
scheduled claims and expenses exceeded realizable value to us.


Item 2.  Changes in Securities.

                  Recent Sales of Unregistered Securities

     On October 31,  2003,  we issued  14,000,000  shares of common stock with a
market value of approximately  $18,000 to David J Cutler, our sole director,  to
provide the funding to negotiate settlement with our creditors or to finance the
initiation of formal bankruptcy  proceedings if it were not possible to complete
such  settlements  with our creditors.  We retained an  independent  third party
consultant  to value the shares of common stock issued in this  transaction.  We
issued the shares in reliance upon the exemption from  registration  provided by
Section 4(2) of the 1933 Act. No  underwriters  were engaged in connection  with
such issuances.

                  Expiration of Series A Warrants

     In November 1998 we issued 114,720 Series A warrants to purchase  shares of
common  stock at an  exercise  price of $4.17  per  share in  connection  with a
private placement.  The original  expiration date of 111,000 of the Warrants was
May 14, 2001,  but was  subsequently  extended to December  31, 2001.  Effective
December 31, 2001 all 111,000 Series A warrants expired without exercise.

     The  remaining  3,720  Series `A'  warrants  expired  without  exercise  in
November 2003.

                  Expiration of Series B Warrants

     In November  1998 we issued 7,560  Series B warrants to purchase  shares of
common  stock at an  exercise  price of $5.00  per  share in  connection  with a
private  placement.  The expiration  date for the Series B warrants was November
2003 at which time all 7,560 Series B warrants expired without exercise.

Item 3.  Defaults upon Senior Securities

     We,  as  co-borrower  or  guarantor  of  various  loans  and  leases of our
subsidiary companies,  were in default on our obligations to various lenders and
leasing companies.

     During fiscal 2004 we have been able to negotiate  settlement of all of our
shortfalls to creditors in respect of these defaults upon senior securities.

                                       10

<PAGE>

Item 4.  Submission of Matters to Vote of Security Holders

                  None


Item 5.  Other Information.

                  None

Item 6.  Exhibits and Reports on Form 8-K.

a.       Exhibits.

                  None

b.       Reports on Form 8-K.

     On  October  31,  2003 we filed a Form 8-K  announcing  that we had  issued
14,000,000  shares  of Common  Stock for  consideration  of  $18,000  to David J
Cutler,  sole director of the Company.  We issued the shares,  valued by a third
party  consultant,  to provide  the  funding to  negotiate  settlement  with our
creditors or to finance the initiation of formal bankruptcy  proceedings if were
not possible to complete such settlements with our creditors. .

     On September 14, 2004 we filed a Form 8-K announcing that effective  August
4, 2004 we had  appointed  James E Scheifley & Associates PC as our new auditors
in succession to Hein & Associates LLP.

     On December 7, 2004, we filed a Form 8-K announcing that effective November
30, 2004 we  appointed  Michael  Johnson & Co LLC as auditors in  succession  to
James E. Scheifley & Associates PC.

                                                         .


                                       11

<PAGE>



                                   SIGNATURES

     In accordance  with the  requirements  of the Exchange Act, the  registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                    MULTI-LINK TELECOMMUNICATIONS, INC,
                                    (Registrant)




Date: February 15, 2005                     /s/ David J. Cutler
                                            -----------------------------
                                            David J. Cutler,
                                            Chief Executive Officer
                                            Chief Financial Officer.









                                       12