SEC Comment Letter for Transportation & Logistics Systems, (TLSS) — Jan 27, 2026

Transportation & Logistics Systems, Inc.
Date: Jan. 27, 2026 · CIK: 0001463208 · Accession: 0000000000-26-001009

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File numbers found in text: 333-292710

Date

January 27, 2026

Author

Division of

Form

UPLOAD

Company

Transportation & Logistics Systems, Inc.

Letter

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

January 27, 2026

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

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.

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 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.
</TEXT>
</DOCUMENT>

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