# EDGAR Filing Document

**Accession Number:** 0001463208
**File Stem:** 0000000000-26-001009
**Filing Date:** 2026-1
**Character Count:** 2491
**Document Hash:** 78fb6a819b67a96a1b44234fecb3033e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001009.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0000000000-26-001009

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260127

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Transportation & Logistics Systems, Inc.
- **CENTRAL INDEX KEY:** 0001463208
- **STANDARD INDUSTRIAL CLASSIFICATION:** TRANSPORTATION SERVICES [4700]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 263106763
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-292710

**BUSINESS ADDRESS:**
- **STREET 1:** 5500 MILITARY TRAIL
- **STREET 2:** SUITE 22-357
- **CITY:** JUPITER
- **STATE:** FL
- **ZIP:** 33458
- **BUSINESS PHONE:** 1.833.764.1443

**MAIL ADDRESS:**
- **STREET 1:** 5500 MILITARY TRAIL
- **STREET 2:** SUITE 22-357
- **CITY:** JUPITER
- **STATE:** FL
- **ZIP:** 33458

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PETROTERRA CORP.
- **DATE OF NAME CHANGE:** 20120215

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LORAN CONNECTION CORP
- **DATE OF NAME CHANGE:** 20090430
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-26-002094

## Text-Extract

```

                                                           January 27, 2026

Sebastian Giordano
Chief Executive Officer
Transportation & Logistics Systems, Inc.
110 Chestnut Ridge Road, Suite 444
Montvale, NJ 07645

       Re: Transportation & Logistics Systems, Inc.
           Registration Statement on Form S-1
           Filed January 13, 2026
           File No. 333-292710
Dear Sebastian Giordano:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Cheryl Brown at 202-551-3905 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:    Angela Gomes, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._