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SEC Comment Letter for Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208) (TLSS) — Apr 28, 2017

Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)
Date: April 28, 2017 · CIK: 0001463208 · Accession: 0000000000-17-014788

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 28, 2017
Author
/s/ Donald E. Field
Form
UPLOAD
Company
Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)

Letter

Mail Stop 3561 April 28, 2017 Steven Yariv Chief Executive Officer PetroTerra Corp. 980 N. Federal Highway, Suite 304 Boca Raton, FL 33432

Re: PetroTerra Corp . Form 8 -K Filed April 5, 2017 File No. 001 -34970

Dear Mr . Yariv :

We have limited our review of your filing to the issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your r esponse.

After reviewing your response to these comments, we may have additional comments.

General

1. Please amend your filing to provide the signature page required by Form 8 -K.

We remind you that the company and its management are responsible for t he accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Steven Yariv PetroTerra Corp. April 28, 201 7 Page 2

Please contact John Stickel at (202) 551 -3324 or me at (202) 551 -3680 with any questions you may have .

Sincerely,
/s/ Donald E. Field

Show Raw Text
Mail Stop 3561

April 28, 2017

Steven Yariv
Chief Executive Officer
PetroTerra Corp.
980 N. Federal Highway, Suite 304
Boca Raton, FL 33432

Re: PetroTerra Corp .
 Form 8 -K
Filed April  5, 2017
File No. 001 -34970

Dear Mr . Yariv :

We have limited our review of your filing to the issues we have addressed in our
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your r esponse.

After reviewing your response to these comments, we may have additional comments.

General

1. Please amend your filing to provide the signature page required by Form 8 -K.

We remind you that the company and its management are responsible for t he accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

Steven Yariv
PetroTerra Corp.
April  28, 201 7
Page 2

Please contact John Stickel at (202) 551 -3324 or me at (202) 551 -3680 with any
questions  you may have .

Sincerely,

 /s/ Donald E. Field

Donald E. Field
Attorney -Advisor
Office of Transportation and Leisure