SecProbe.io

CORRESP
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filename1.htm

Transportation
and Logistics Systems, Inc.

5500
Military Trail

Suite
22-357

Jupiter,
FL 33458

May
6, 2022

VIA
EDGAR

United
States Securities and Exchange Commission

Washington,
DC 20549

    Attn:
    Anuja
    A. Majmudar, Attorney-Adviser

    Karina
    Dorin, Attorney-Adviser

    Re:
    Transportation and Logistics
    Systems, Inc.

    Registration Statement
    on Form S-1/A

    Filed May 6, 2021

    File No. 333-262408

    REQUEST FOR ACCELERATION
    OF EFFECTIVENESS

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Transportation and Logistics Systems, Inc. (the “Registrant”)
hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-262408), as amended (the “Registration
Statement”), so that it may become effective at 4:30 p.m. Eastern Daylight Time on May 13, 2022, or as soon as practicable thereafter.

The
Registrant hereby authorizes Michael H. Sproule, of Akabas & Sproule, to orally modify or withdraw this request for acceleration.

The
Registrant hereby acknowledges that:

(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare
the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and

(iii)
the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

This
letter also confirms that the Registrant is aware of its obligations under the Securities Act of 1933, as amended, in particular the
obligation to properly disseminate the prospectus in advance of sales. No underwriter is involved in the selling of the securities to
be registered under the subject Registration Statement.

This
letter also informs the SEC that, as no underwriter is involved in the selling of the securities to be registered under the subject Registration
Statement, no amount of compensation is planned to be allowed or paid to any underwriter and no arrangements exist between the Registrant
or the selling shareholders and any underwriter or other broker dealer.

We
request that we be notified of such effectiveness by a telephone call to Mr. Sproule at (212) 308-8505, or in his absence David E. Bamberger,
of Akabas & Sproule, at (917) 562-5398.

    Sincerely

    /s/ Sebastian
    Giordano

    Sebastian Giordano,

    Chief Executive Officer