Here is an example of linking a Pelles C object file with Japheth's JWlink :
porc Rsrc.rc
pocc /Ze /Zx /Ot DlgBox.c
\Jwasm\JWlink format windows pe runtime windows file DlgBox.obj op noreloc op start=_WinMainCRTStartup Resource Rsrc.res lib user32.lib
You need to run Pelles C Command Prompt before building the project.
Obtaining JWlink :
http://japheth.de/JWlink.html