Please wait

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Transportation and Logistics Systems, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1 – Newly Registered Securities and Carry Forward Securities

	Security Type	Security Class Title		Fee Calculation or Carry Forward Rule		Amount Registered⁽¹⁾			Proposed Maximum Offering Price Per Unit ⁽²⁾			Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid	Equity		Common stock, $0.001 par value per share		457(c)		10,652,400,000	⁽³⁾	$	0.0001	⁽²⁾	$	1,065,240.00		0.0001381	$	147.11
Fees Previously Paid	—		—		—		—			—			—				—
	Total Offering Amounts											$	1,065,240.00		0.0001381	$	147.11
	Total Fees Previously Paid																—
	Total Fee Offsets																—
	Net Fee Due															$	147.11

	(1)	Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall also cover an indeterminate number of shares of common stock, par value $0.001 per share (the “Common Stock”), of Transportation and Logistics Systems, Inc. (the “Registrant”) that may become issuable to prevent dilution resulting from stock dividends, stock splits, stock combinations, recapitalization or other similar transactions with respect to the Common Stock.

	(2)	Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(c) of the Securities Act, based upon the average of the high and low prices for a share of Common Stock as reported on the OTC Markets on January 12, 2026.

	(3)	Represents shares of Common Stock issuable upon conversion of shares of Series J Senior Convertible Preferred Stock, par value $0.001 per share, issued by the Registrant to the selling stockholders named in this registration statement.

N/A