Abstract: A system and method for sorting flat articles includes a first tier of a plurality of sorting stations, a second tier of plurality of sorting stations disposed generally over the first tier; a first tier transport section typically including a plurality of conveyor belts and rollers with the conveyor belts transporting flat articles along the first tier and routing the flat articles to the sorting stations of the first tier; a second tier transport section typically including a plurality of conveyor belts and rollers with the conveyor belts transporting the flat articles along the second tier and routing the flat articles to the sorting stations of the second tier, the second tier transport section being disposed generally above the first tier transport section; and an elevating transport section including a plurality of conveyor belts and rollers, the elevating transport section connecting an exit end of the first tier transport section to an input end of the second tier transport section.