SEC Company Response from Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208) (TLSS) — Nov 6, 2019
Transportation & Logistics Systems, Inc. (TLSS) (CIK 0001463208)
Date: Nov. 6, 2019 · CIK: 0001463208 · Accession: 0001493152-19-016541
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File numbers found in text: 333-234158
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CORRESP
1
filename1.htm
TRANSPORTATION
AND LOGISTICS SYSTEMS, INC.
3
Riverway, Suite 1430
Houston,
Texas 77056
Telephone:
(713) 481-3340
November
6, 2019
VIA
EDGAR
Timothy S. Levenberg, Esq.
Special Counsel
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities & Exchange Commission
100
F Street, NE
Washington, D.C. 20549
Re:
Transportation
and Logistics Systems, Inc.
Registration
Statement on Form S-1,
File
No. 333-234158
Dear
Mr. Levenberg:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Transportation
and Logistics Systems, Inc. (the “Company”) respectfully requests that the effective date of the registration statement
referred to above be accelerated so that it will become effective at 11:00 a.m., Eastern Standard Time, on Friday, November 8,
2019, or as soon as thereafter possible. The Company acknowledges that: (1) 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; (2) 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 disclosure in the filing;
and (3) the Company may 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.
Very
truly yours,
By:
/s/
John Mercadante
Name:
John
Mercadante
Title:
Chief
Executive Officer