diff --git a/pkg/controller/direct/logging/link_controller.go b/pkg/controller/direct/logging/link_controller.go
new file mode 100644
index 0000000000..1c6ae2827c
--- /dev/null
+++ b/pkg/controller/direct/logging/link_controller.go
@@ -0,0 +1,258 @@
+// Copyright 2024 Google LLC
+//
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+//      http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+package logging
+
+import (
+	"context"
+	"fmt"
+	"reflect"
+
+	krm "github.com/GoogleCloudPlatform/k8s-config-connector/apis/logging/v1alpha1"
+	refs "github.com/GoogleCloudPlatform/k8s-config-connector/apis/refs/v1beta1"
+	"github.com/GoogleCloudPlatform/k8s-config-connector/pkg/config"
+	"github.com/GoogleCloudPlatform/k8s-config-connector/pkg/controller/direct"
+	"github.com/GoogleCloudPlatform/k8s-config-connector/pkg/controller/direct/directbase"
+	"github.com/GoogleCloudPlatform/k8s-config-connector/pkg/controller/direct/registry"
+
+	// TODO(user): Update the import with the google cloud client
+	gcp "cloud.google.com/go/logging/apiv1"
+
+	// TODO(user): Update the import with the google cloud client api protobuf
+	loggingpb "cloud.google.com/go/logging/v2/loggingpb"
+	"google.golang.org/api/option"
+	"google.golang.org/protobuf/types/known/fieldmaskpb"
+
+	"k8s.io/apimachinery/pkg/apis/meta/v1/unstructured"
+	"k8s.io/apimachinery/pkg/runtime"
+	"k8s.io/klog/v2"
+	"sigs.k8s.io/controller-runtime/pkg/client"
+)
+
+func init() {
+	registry.RegisterModel(krm.LoggingLinkGVK, NewLoggingLinkModel)
+}
+
+func NewLoggingLinkModel(ctx context.Context, config *config.ControllerConfig) (directbase.Model, error) {
+	return &modelLoggingLink{config: *config}, nil
+}
+
+var _ directbase.Model = &modelLoggingLink{}
+
+type modelLoggingLink struct {
+	config config.ControllerConfig
+}
+
+func (m *modelLoggingLink) client(ctx context.Context) (*gcp.Client, error) {
+	var opts []option.ClientOption
+	opts, err := m.config.RESTClientOptions()
+	if err != nil {
+		return nil, err
+	}
+	gcpClient, err := gcp.NewRESTClient(ctx, opts...)
+	if err != nil {
+		return nil, fmt.Errorf("building Link client: %w", err)
+	}
+	return gcpClient, err
+}
+
+func (m *modelLoggingLink) AdapterForObject(ctx context.Context, reader client.Reader, u *unstructured.Unstructured) (directbase.Adapter, error) {
+	obj := &krm.LoggingLink{}
+	if err := runtime.DefaultUnstructuredConverter.FromUnstructured(u.Object, &obj); err != nil {
+		return nil, fmt.Errorf("error converting to %T: %w", obj, err)
+	}
+
+	id, err := krm.NewLoggingLinkRef(ctx, reader, obj)
+	if err != nil {
+		return nil, err
+	}
+
+	// TODO(tylerreid): 4.2 need some ResolveLogBucketRef here?
+
+	// Get logging GCP client
+	gcpClient, err := m.client(ctx)
+	if err != nil {
+		return nil, err
+	}
+	return &LoggingLinkAdapter{
+		id:        id,
+		gcpClient: gcpClient,
+		desired:   obj,
+	}, nil
+}
+
+func (m *modelLoggingLink) AdapterForURL(ctx context.Context, url string) (directbase.Adapter, error) {
+	// TODO: Support URLs
+	return nil, nil
+}
+
+type LoggingLinkAdapter struct {
+	id        *krm.LoggingLinkRef
+	gcpClient *gcp.Client
+	desired   *krm.LoggingLink
+	actual    *loggingpb.Link
+}
+
+var _ directbase.Adapter = &LoggingLinkAdapter{}
+
+func (a *LoggingLinkAdapter) Find(ctx context.Context) (bool, error) {
+	log := klog.FromContext(ctx)
+	log.V(2).Info("getting LoggingLink", "name", a.id.External)
+
+	req := &loggingpb.GetLinkRequest{Name: a.id.External}
+	linkpb, err := a.gcpClient.GetLink(ctx, req)
+	if err != nil {
+		if direct.IsNotFound(err) {
+			return false, nil
+		}
+		return false, fmt.Errorf("getting LoggingLink %q: %w", a.id.External, err)
+	}
+
+	a.actual = linkpb
+	return true, nil
+}
+
+func (a *LoggingLinkAdapter) Create(ctx context.Context, createOp *directbase.CreateOperation) error {
+	log := klog.FromContext(ctx)
+	log.V(2).Info("creating Link", "name", a.id.External)
+	mapCtx := &direct.MapContext{}
+
+	desired := a.desired.DeepCopy()
+	resource := LoggingLinkSpec_ToProto(mapCtx, &desired.Spec)
+	if mapCtx.Err() != nil {
+		return mapCtx.Err()
+	}
+
+	// TODO(user): Complete the gcp "CREATE" or "INSERT" request with required fields.
+	parent, err := a.id.Parent()
+	if err != nil {
+		return err
+	}
+	req := &loggingpb.CreateLinkRequest{
+		Parent: parent.String(),
+		Link:   resource,
+	}
+	op, err := a.gcpClient.CreateLink(ctx, req)
+	if err != nil {
+		return fmt.Errorf("creating Link %s: %w", a.id.External, err)
+	}
+	created, err := op.Wait(ctx)
+	if err != nil {
+		return fmt.Errorf("Link %s waiting creation: %w", a.id.External, err)
+	}
+	log.V(2).Info("successfully created Link", "name", a.id.External)
+
+	status := &krm.LoggingLinkStatus{}
+	status.ObservedState = LoggingLinkObservedState_FromProto(mapCtx, created)
+	if mapCtx.Err() != nil {
+		return mapCtx.Err()
+	}
+	status.ExternalRef = &a.id.External
+	return createOp.UpdateStatus(ctx, status, nil)
+}
+
+func (a *LoggingLinkAdapter) Update(ctx context.Context, updateOp *directbase.UpdateOperation) error {
+	log := klog.FromContext(ctx)
+	log.V(2).Info("updating Link", "name", a.id.External)
+	mapCtx := &direct.MapContext{}
+
+	desired := a.desired.DeepCopy()
+	resource := LoggingLinkSpec_ToProto(mapCtx, &desired.Spec)
+	if mapCtx.Err() != nil {
+		return mapCtx.Err()
+	}
+
+	// TODO(user): Update the field if applicable.
+	updateMask := &fieldmaskpb.FieldMask{}
+	if !reflect.DeepEqual(a.desired.Spec.DisplayName, a.actual.DisplayName) {
+		updateMask.Paths = append(updateMask.Paths, "display_name")
+	}
+
+	if len(updateMask.Paths) == 0 {
+		log.V(2).Info("no field needs update", "name", a.id.External)
+		return nil
+	}
+	// TODO(user): Complete the gcp "UPDATE" or "PATCH" request with required fields.
+	req := &loggingpb.UpdateLinkRequest{
+		Name:       a.id.External,
+		UpdateMask: updateMask,
+		Link:       resource,
+	}
+	op, err := a.gcpClient.UpdateLink(ctx, req)
+	if err != nil {
+		return fmt.Errorf("updating Link %s: %w", a.id.External, err)
+	}
+	updated, err := op.Wait(ctx)
+	if err != nil {
+		return fmt.Errorf("Link %s waiting update: %w", a.id.External, err)
+	}
+	log.V(2).Info("successfully updated Link", "name", a.id.External)
+
+	status := &krm.LoggingLinkStatus{}
+	status.ObservedState = LoggingLinkObservedState_FromProto(mapCtx, updated)
+	if mapCtx.Err() != nil {
+		return mapCtx.Err()
+	}
+	return updateOp.UpdateStatus(ctx, status, nil)
+}
+
+func (a *LoggingLinkAdapter) Export(ctx context.Context) (*unstructured.Unstructured, error) {
+	if a.actual == nil {
+		return nil, fmt.Errorf("Find() not called")
+	}
+	u := &unstructured.Unstructured{}
+
+	obj := &krm.LoggingLink{}
+	mapCtx := &direct.MapContext{}
+	obj.Spec = direct.ValueOf(LoggingLinkSpec_FromProto(mapCtx, a.actual))
+	if mapCtx.Err() != nil {
+		return nil, mapCtx.Err()
+	}
+	// TODO(user): Update other resource references
+	parent, err := a.id.Parent()
+	if err != nil {
+		return nil, err
+	}
+	obj.Spec.ProjectRef = &refs.ProjectRef{External: parent.String()}
+	obj.Spec.Location = parent.Location
+	uObj, err := runtime.DefaultUnstructuredConverter.ToUnstructured(obj)
+	if err != nil {
+		return nil, err
+	}
+
+	u.SetName(a.actual.Id)
+	u.SetGroupVersionKind(krm.LoggingLinkGVK)
+
+	u.Object = uObj
+	return u, nil
+}
+
+// Delete implements the Adapter interface.
+func (a *LoggingLinkAdapter) Delete(ctx context.Context, deleteOp *directbase.DeleteOperation) (bool, error) {
+	log := klog.FromContext(ctx)
+	log.V(2).Info("deleting Link", "name", a.id.External)
+
+	req := &loggingpb.DeleteLinkRequest{Name: a.id.External}
+	op, err := a.gcpClient.DeleteLink(ctx, req)
+	if err != nil {
+		return false, fmt.Errorf("deleting Link %s: %w", a.id.External, err)
+	}
+	log.V(2).Info("successfully deleted Link", "name", a.id.External)
+
+	err = op.Wait(ctx)
+	if err != nil {
+		return false, fmt.Errorf("waiting delete Link %s: %w", a.id.External, err)
+	}
+	return true, nil
+}