# EDGAR Filing Document

**Accession Number:** 0001463208
**File Stem:** 0001493152-26-004361
**Filing Date:** 2026-1
**Character Count:** 2444
**Document Hash:** 13acc4e7ade03be581cd4b911944b362
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-004361.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0001493152-26-004361

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260130

**FILER**: 

**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:** CORRESP

**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

Transportation and Logistics Systems, Inc.

110 Chestnut Ridge Road, Suite 444

Montvale, NJ 07645

January 30, 2026

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: Transportation and Logistics Systems, Inc. (CIK: 0001463208) <br> <u>Registration Statement No. 333-292710 on Form S-1 (the "Registration Statement")</u>

Ladies and Gentlemen:

Transportation and Logistics Systems, Inc. (the "<u>Registrant</u>") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it may become effective on February 2, 2026, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Angela Gomes, Esq. of Sullivan & Worcester LLP at (617) 338-2957 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Transportation and Logistics Systems, Inc. | Transportation and Logistics Systems, Inc. |
| By: | */s/ Sebastian Giordano* |
| Name: | Sebastian Giordano |
| Title: | Chief Executive Officer, Chief Financial Officer and Chairman |

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