SEC Comment Letter for Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208) (TLSS) — Apr 7, 2014
Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)
Date: April 7, 2014 · CIK: 0001463208 · Accession: 0000000000-14-017295
AI Filing Summary & Sentiment
Reasoning
Letter
April 7, 2014 Via E -mail John Barton President, Chief Executive Officer & Chief Financial Officer Petroterra Corp. 607 28 1/4 Road, Suite 115 Grand Junction, CO 81506
Re: Petroterra Corp. Form 10-K for Fiscal Year Ended March 31 , 2013 Filed on July 17 , 2013 Form 10 -Q for Quarter Ended December 31, 2013 Filed on February 19, 2014 File No. 001 -34970
Dear Mr. Barton:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not ass ert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lyn Shenk
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April 7, 2014 Via E -mail John Barton President, Chief Executive Officer & Chief Financial Officer Petroterra Corp. 607 28 1/4 Road, Suite 115 Grand Junction, CO 81506 Re: Petroterra Corp. Form 10-K for Fiscal Year Ended March 31 , 2013 Filed on July 17 , 2013 Form 10 -Q for Quarter Ended December 31, 2013 Filed on February 19, 2014 File No. 001 -34970 Dear Mr. Barton: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not ass ert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk Lyn Shenk Branch Chief