Interlink Electronics, Inc. a Camarillo-based designer and manufacturer of intuitive interface technologies, has provided updated guidance for its expected fourth quarter 2004 results. The company now expects to report a net loss of $350,000 to $450,000 for the fourth quarter of 2004. In Interlink’s third quarter, 2004 earnings conference call on October, 28, 2004, the company had reported that it expected to break even in the fourth quarter. In the fourth quarter of 2003, the company had reported a net profit of $407,000. The company attributed the losses due to substantial costs related to the implementation of procedures required by Rule 404 of the Sarbanes-Oxley Act of 2002. The Sarbanes-Oxley Act was put into place following the revelations of fraud at Enron and other corporations. It is designed to place tighter controls on organizations and reduce the likelihood that such transgressions would occur. Additionally, Interlink reported that it expects to report record revenues of approximately $10.4 million for the fourth quarter of 2004, as opposed to $8.7 million in the comparable period in 2003.