SEC Comment Letter for Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208) (TLSS) — Dec 30, 2011
Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)
Date: Dec. 30, 2011 · CIK: 0001463208 · Accession: 0000000000-11-074355
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File numbers found in text: 001-34970
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December 30, 2011 Via E-mail Fred Knight Chief Executive Officer Loran Connection Corporation 4326 193rd Avenue SE Issaquah, WA 98027 Re: Loran Connection Corporation Preliminary Information Statement on Form 14C Filed December 21, 2011 File No. 001-34970 Dear Mr. Knight: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Max A. Webb Max A. Webb Assistant Director cc: Via E-mail Chris Wilson, Esq.