SEC Company Response from Transportation & Logistics Systems, (TLSS) — Jan 30, 2026
Transportation & Logistics Systems, Inc.
Date: Jan. 30, 2026 · CIK: 0001463208 · Accession: 0001493152-26-004361
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292710
Letter
Transportation and Logistics Systems, Inc.
Chestnut Ridge Road, Suite 444
Montvale, NJ 07645
January 30, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, DC 20549
RE: Transportation and Logistics Systems, Inc. (CIK: 0001463208)
Registration Statement No. 333-292710 on Form S-1 (the "Registration Statement")
Ladies and Gentlemen:
Transportation and Logistics Systems, Inc. (the " Registrant ") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it may become effective on February 2, 2026, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Angela Gomes, Esq. of Sullivan & Worcester LLP at (617) 338-2957 and that such effectiveness also be confirmed in writing.
Very
truly yours,
Transportation
and Logistics Systems, Inc.
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CORRESP 1 filename1.htm Transportation and Logistics Systems, Inc. 110 Chestnut Ridge Road, Suite 444 Montvale, NJ 07645 January 30, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 RE: Transportation and Logistics Systems, Inc. (CIK: 0001463208) Registration Statement No. 333-292710 on Form S-1 (the "Registration Statement") Ladies and Gentlemen: Transportation and Logistics Systems, Inc. (the " Registrant ") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it may become effective on February 2, 2026, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Angela Gomes, Esq. of Sullivan & Worcester LLP at (617) 338-2957 and that such effectiveness also be confirmed in writing. Very truly yours, Transportation and Logistics Systems, Inc. By: /s/ Sebastian Giordano Name: Sebastian Giordano Title: Chief Executive Officer, Chief Financial Officer and Chairman