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SEC Company Response from Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208) (TLSS) — May 3, 2017

Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)
Date: May 3, 2017 · CIK: 0001463208 · Accession: 0001493152-17-004706

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File numbers found in text: 001-34970

Date
May 3, 2017
Author
M. Ali Panjwani
Form
CORRESP
Company
Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)

Letter

Via Edgar Securities and Exchange Commission Division of Enforcement Attention: Mr. Donald E. Field Re: PetroTerra Corp. Form 8-K Filed April 5, 2017 File No. 001-34970

Dear Mr. Field:

On behalf of PetroTerra Corp. (the “Company”), set forth below are responses to the request for information and documents of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in your letter, dated April 28, 2017 (the “Comment Letter”) relating to the Current Report on Form 8-K filed by the Company on April 5, 2017 (the “Form 8-K”). The numbered paragraphs of this letter correspond to the paragraph numbers contained in the Comment Letter. To facilitate the Staff’s review, we have reproduced the text of the Staff’s comments in italics below. Capitalized terms used and otherwise not defined herein shall have the meanings assigned to such terms in the Form 8-K.

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

Response:

In response to the Staff’s comments, the Company is concurrently filing Amendment No. 1 to the Form 8-K to provide the Company’s signature page.

* * *

Securities and Exchange Commission

May 3, 2017

Page

If you have any questions with respect to the foregoing, please contact me at (212) 326-0820.

Very
truly yours,
/s/
M. Ali Panjwani

Show Raw Text
CORRESP
1
filename1.htm

M.
ALI PANJWANI

Partner

DIRECT
TEL: 212-326-0820

DIRECT
FAX: 212-798-6319

ali.panjwani@pryorcashman.com

May
3, 2017

Via
Edgar

Securities
and Exchange Commission

Division
of Enforcement

100
F Street, N.E.

Washington,
D.C. 20549

    Attention:
    Mr.
    Donald E. Field

    Attorney-Advisor

    Re:
    PetroTerra
    Corp.

    Form
    8-K

    Filed
    April 5, 2017

    File
    No. 001-34970

Dear
Mr. Field:

On
behalf of PetroTerra Corp. (the “Company”), set forth below are responses to the request for information and documents
of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in your letter,
dated April 28, 2017 (the “Comment Letter”) relating to the Current Report on Form 8-K filed by the Company on April
5, 2017 (the “Form 8-K”). The numbered paragraphs of this letter correspond to the paragraph numbers contained in
the Comment Letter. To facilitate the Staff’s review, we have reproduced the text of the Staff’s comments in italics
below. Capitalized terms used and otherwise not defined herein shall have the meanings assigned to such terms in the Form 8-K.

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

Response:

In
response to the Staff’s comments, the Company is concurrently filing Amendment No. 1 to the Form 8-K to provide the Company’s
signature page.

*
* *

Securities
and Exchange Commission

May
3, 2017

Page
2

If
you have any questions with respect to the foregoing, please contact me at (212) 326-0820.

    Very
    truly yours,

    /s/
    M. Ali Panjwani

    M.
    Ali Panjwani

    cc:
    Mr.     Steven Yariv