Item 9.01 Financial Statements and Exhibits.

(a) Financial statements of business acquired

The audited financial statements of Freight Connections, Inc. as of December 31, 2021, and December 31, 2020, and for the years then ended, are filed as Exhibit 99.1.

(b) Pro forma financial information

The unaudited pro forma condensed combined financial information of Transportation and Logistics Systems, Inc. and Freight Connections, Inc. as of June 30, 2022, and the six months ended June 30, 2022, for the year ended December 31, 2022, and for the year ended December 31, 2021, is filed as Exhibit 99.2





(d) Exhibits



Exhibit No.   Description

99.1            Audited financial statements of Freight Connections, Inc. as of
              December 31, 2021 and 2020, and for the years then ended
99.2            Unaudited pro forma combined financial information of
              Transportation and Logistics Systems, Inc. and Freight Connections,
              Inc. as of June 30, 2022, and the six months ended June 30, 2022,
              for the year ended December 31, 2022, and for the year ended
              December 31, 2021
104           Cover Page Interactive Data File (embedded within the Inline XBRL
              document)

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