# EDGAR Filing Document

**Accession Number:** 0000828146
**File Stem:** 0001104659-23-003797
**Filing Date:** 2023-1
**Character Count:** 7443
**Document Hash:** eda6b7e2f9ae310617404fd86673eec7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-003797.hdr.sgml**: 20230113

**ACCESSION NUMBER**: 0001104659-23-003797

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20230110

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230113

**DATE AS OF CHANGE**: 20230113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** INTERLINK ELECTRONICS INC
- **CENTRAL INDEX KEY:** 0000828146
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
- **IRS NUMBER:** 770056625
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-37659
- **FILM NUMBER:** 23528666

**BUSINESS ADDRESS:**
- **STREET 1:** 1 JENNER, SUITE 200
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618
- **BUSINESS PHONE:** 805-583-7744

**MAIL ADDRESS:**
- **STREET 1:** 1 JENNER, SUITE 200
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INTERLINK ELECTRONICS
- **DATE OF NAME CHANGE:** 19940525

?xml version="1.0" encoding="utf-8"?

**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): **January 10, 2023**

**INTERLINK ELECTRONICS, INC.**

(Exact Name of Registrant as Specified in Charter)

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| | | |
|:---|:---|:---|
| **Nevada** | **001-37659** | **77-0056625** |
| (State or Other Jurisdiction | (Commission | (IRS Employer |
| of Incorporation) | File Number) | Identification No.) |

---

---

| | |
|:---|:---|
| **1 Jenner, Suite 200** |  |
| **Irvine, California** | **92618** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**(805) 484-8855**

(Registrant's telephone number, including area code)

**Not Applicable**

(Former name or former address, if changed since last report)

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 (*see* General Instruction A.2. below):

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

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

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

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

Securities registered pursuant to Section 12(b) of the Act:

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| | |
|:---|:---|
| Title of each class | Name of each exchange<br> on which registered |
| **Common Stock, $0.001 par value** **LINK** | **The NASDAQ Stock Market LLC** |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

**Item 4.01&nbsp;&nbsp;&nbsp;&nbsp; Changes in Registrant's Certifying Accountant.**

On January 10, 2023, Interlink Electronics, Inc. engaged LMHS, P.C. ("LMHS") as our independent registered public accounting firm for our fiscal year ended December 31, 2022, effective immediately, and dismissed Macias Gini & O'Connell LLP ("MGO") as our independent registered public accounting firm. Our engagement of LMHS was approved by the audit committee of our board of directors.

In connection with the audit of our financial statements for the fiscal year ended December 31, 2021, and for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, and for the subsequent period through the date of this Current Report on Form 8-K, there were: (i) no disagreements between us and MGO on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of MGO, would have caused MGO to make reference to the subject matter of the disagreements in its report on our financial statements for such fiscal years; and (ii) no "reportable events" within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

We provided MGO with a copy of the disclosures in this Current Report on Form 8-K and requested that MGO furnish us with a letter addressed to the Securities and Exchange Commission stating whether or not MGO agrees with our statements in this Item 4.01. A copy of the letter dated January 11, 2023, furnished by MGO in response to that request is filed as Exhibit 16.1 to this Current Report on Form 8-K.

During our two most recent fiscal years ended December 31, 2021 and 2022 and through January 10, 2023, neither we nor anyone on our behalf consulted with LMHS with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on our financial statements, and LMHS did not provide either a written report or oral advice to us that LMHS concluded was an important factor considered by us in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a "reportable event" within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

**Item 9.01&nbsp;&nbsp;&nbsp;&nbsp; Financial Statements and Exhibits.**

(d) <u>Exhibits.</u>

---

| | |
|:---|:---|
| **Exhibit<br> <u>Number</u>** | **Description** |
| [16.1](tm233228d1_ex16-1.htm) | [Letter to the Securities and Exchange Commission from Macias Gini & O'Connell LLP dated January 11, 2023.](tm233228d1_ex16-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL Document). |

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**SIGNATURES**

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.

---

| | | |
|:---|:---|:---|
| Date: January 13, 2023 | **INTERLINK ELECTRONICS, INC.** | **INTERLINK ELECTRONICS, INC.** |
|  | By: | /s/ Ryan J. Hoffman |
|  |  | Ryan J. Hoffman |
|  |  | Chief Financial Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

Richard Palmer, Chief Executive Officer

January 11, 2023

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Dear Ladies and Gentlemen:

We are the former independent registered public accounting firm for Interlink Electronics, Inc. (the "Company"). We have read the Company's disclosure set forth in Item 4.01 "Changes in Registrant's Certifying Accountant" of the Company's Current Report on Form 8-K dated January 11, 2023 (the "Current Report") and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.

Sincerely,

/s/ Macias Gini & O'Connell LLP