Company: LTRYW
Filing Date: 2025-04-09
Form Type: 10-K/A
Source: 0001641172-25-003412
Chunk: 134

Company: Lottery.com Inc.
Filing Date: 2025-04-09
Form: 10-K/A
Chunk 134
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 an “emerging growth company” as defined in Section 2(a) of the Securities Act of 1933, as amended, and have elected to take advantage of the benefits of this extended transition period. We expect to remain an emerging growth company through the end of the 2024 fiscal year and we expect to continue to take advantage of the benefits of the extended transition period. This may make it difficult or impossible to compare the financial results with the financial results of another public company that is either not an emerging growth company or is an emerging growth company that has chosen not to take advantage of the extended transition period exemptions for emerging growth companies because of the potential differences in accounting standards used.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

As a “smaller reporting company” as defined by Rule 10(f)(1) of Regulation S-K, the Company is not required to provide this information.

| 69 |

Item 8. Financial Statements and Supplementary Data.

<div align='center'>INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Report                                                                                                      
 of Boladale Lawal & Co, Independent Registered Public Accounting Firm (PCAOB ID:6993)                       
 Consolidated Balance Sheets as of December 31, 2023 and 2022                                                
 Consolidated Statements of Operations and Comprehensive Loss for the Years ended December 31, 2023 and 2022 | F-2 
 F-5 
 F-6 |
|:------------------------------------------------------------------------------------------------------------|:----|
| Consolidated Statements of Equity for the Years ended December 31, 2023 and 2022                            | F-7 |
| Consolidated                                                                                                
 Statements of Cash Flows for the Years ended December 31, 2023 and 2022                                     | F-8 |
| Notes to Consolidated Financial Statements                                                                  | F-9 |

| F-1 |

<div align='center'>Report of Independent Registered Public Accounting Firm

The Board of Directors and Stockholders of

LOTTERY.COM INC.</div>

Opinion on the Financial Statements

We have audited the accompanying consolidated balance
sheets of Lottery.Com Inc (the ‘Company’) as of December 31, 2023, and the related consolidated statements of operations and
comprehensive loss, changes in stockholders’ equity/ (deficit) and cash flows for the year ended December 31, 2023, and the related
notes (collectively referred to as the “financial statements”). In our opinion, the