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SEC Company Response from Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208) (TLSS) — Oct 26, 2009

Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)
Date: Oct. 26, 2009 · CIK: 0001463208 · Accession: 0001165527-09-000794

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File numbers found in text: 333-159517

Date
October 26, 2009
Author
Larysa Dekhtyaruk
Form
CORRESP
Company
Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)

Letter

LORAN CONNECTION CORP. 190 Dzerjinskogo St., Ovidiopol Odesska obl., 67801 October 26, 2009 VIA EDGAR Mathew Spitzer Attorney-Advisor Division of Corporate Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549

Re: Loran Connection Corp. (the "Company") Registration Statement on Form S-1 Filed: May 28, 2009, July 22, 2009, August 6, 2009, September 21, 2009, October 6, 2009 and October 13, 2009 File No. 333-159517 --------------------------------------------------------------------------------

Dear Sir:

I am President of the Company and write this letter on behalf of the Company. At this time I respectfully apply for an acceleration of the effective date of the Registration Statement for the Company for Wednesday, October 28, 2009 at 4:00 p.m. EDT.

The Company acknowledges that the disclosure in the filing is the responsibility of the Company. The Company represents to the Commission that should the Commission or the staff acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.

The Company further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing.

The Company represents that it will not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please let me know if you require any further information.

Yours truly,

LORAN CONNECTION CORP.

Per: /s/ Larysa Dekhtyaruk ----------------------------------- Larysa Dekhtyaruk President & C.E.O.

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                             LORAN CONNECTION CORP.
                         190 Dzerjinskogo St., Ovidiopol
                               Odesska obl., 67801

October 26, 2009

VIA EDGAR

Mathew Spitzer
Attorney-Advisor
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

Dear Sir:

Re: Loran Connection Corp. (the "Company")
    Registration Statement on Form S-1
    Filed: May 28, 2009, July 22, 2009, August 6, 2009, September 21, 2009,
    October 6, 2009 and October 13, 2009
    File No. 333-159517
--------------------------------------------------------------------------------

I am President of the Company and write this letter on behalf of the Company. At
this time I respectfully apply for an acceleration of the effective date of the
Registration Statement for the Company for Wednesday, October 28, 2009 at 4:00
p.m. EDT.

The Company acknowledges that the disclosure in the filing is the responsibility
of the Company. The Company represents to the Commission that should the
Commission or the staff acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action
with respect to the filing.

The Company further acknowledges that the action of the Commission or the staff,
acting pursuant to delegated authority in declaring the filing effective, does
not relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosures in the filing.

The Company represents that it will not assert staff comments and the
declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

Please let me know if you require any further information.

Yours truly,

LORAN CONNECTION CORP.

Per: /s/ Larysa Dekhtyaruk
-----------------------------------
Larysa Dekhtyaruk
President & C.E.O.
</TEXT>
</DOCUMENT>