Post S-8 Companies

[eztradin]

GBLL S-8 90M Shares.

Glast, Phillips & Murray, P.C.
815 Walker Street, Suite 1250
Houston, Texas 77002
[phone]
April 16, 2004

U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: Global Links Corp.- Form S-8

Gentlemen:

I have acted as counsel to Global Links Corp., a Nevada corporation (the "Company"), in connection with its Registration Statement on Form S-8 relating to the registration of 90,000,000 shares of its common stock ("Incentive Shares"), par value $0.001 per Incentive Share, which are issuable pursuant to the Company's Employee Stock Incentive Plan for the Year 2004 No. 2, as well as the registration of 9,000,000 shares of its common ("Stock Shares"), par value $0.001 per Stock Share, which are issuable pursuant to the Company's Non-Employee Directors and Consultants Retainer Stock Plan for the Year 2004 No. 2

Note:

Who wants to incorporate their personal "POS" in Nevada and
pay yourself w/ 90M shares or so, and call it an "Employee
Stock Incentive Plan?"

This has to stop...a good portion of S-8's are of this
nature anymore.

P.S...Mark my words...they will increase their Auth. Shares
down the road or R/S...but they will make sure they get paid
first..LOL....then go bankrupt.

Weeeeeeeeeeeeeeeee! :)