Item 4.01 Changes in Registrant's Certifying Accountant.

On November 24, 2021, RBSM LLP ("RBSM") resigned as Interlink Electronics, Inc.'s independent registered public accounting firm, effective on the earlier of (i) the date we engage a new independent registered public accounting firm and (ii) December 15, 2021.

The audit reports of RBSM on our financial statements as of and for the fiscal years ended December 31, 2019 and 2020 did not contain an adverse opinion or disclaimer of opinion, and were not modified as to uncertainty, audit scope, or accounting principles.

In connection with the audit of our financial statements for the fiscal years ended December 31, 2019 and 2020, and for the subsequent period through the date of this Current Report on Form 8-K, there were: (i) no disagreements between us and RBSM 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 RBSM, would have caused RBSM 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 RBSM with a copy of the disclosures in this Current Report on Form 8-K and requested that RBSM furnish us with a letter addressed to the Securities and Exchange Commission stating whether or not RBSM agrees with our statements in this Item 4.01. A copy of the letter dated November 30, 2021, furnished by RBSM in response to that request is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.






 (d) Exhibits

The following exhibit is filed as part of this Current Report on Form 8-K:





  Exhibit
  Number     Description
    16.1       Letter to the Securities and Exchange Commission from RBSM LLP dated
             November 30, 2021.
  104        Cover Page Interactive Data File (formatted as inline XBRL and
             contained in Exhibit 101)




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