Transportation and Logistics Systems, Inc.
5500 Military Trail
Suite 22-357
Jupiter, FL 33458
May 9, 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 | ||
WITHDRAWAL OF REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Transportation and Logistics Systems, Inc. (the “Registrant”) hereby withdraws its request for acceleration of the effective date of its Registration Statement on Form S-1/A (File No. 333-262408), as amended (the “Registration Statement”).
We request that we be notified of any matter concerning the Registration Statement by a telephone call to Michael H. Sproule at (212) 308-8505, or in his absence David E. Bamberger, at (917) 562-5398, each of the firm Akabas & Sproule.
| Sincerely | |
| /s/ Sebastian Giordano | |
| Sebastian Giordano, | |
| Chief Executive Officer |