Company: LTRYW
Filing Date: 2025-04-22
Form Type: 10-K/A
Source: 0001641172-25-005663
Chunk: 204

Company: Lottery.com Inc.
Filing Date: 2025-04-22
Form: 10-K/A
Chunk 204
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 of the Exchange Act.

Item 14. Principal Accounting Fees and Services.

Audit Fees

On September 27, 2022, Armanino LLP (“Armanino”) resigned as the independent registered public accounting firm of the Company, effective immediately. On October 7, 2022, the Audit Committee approved the engagement of Yusufali & Associates, LLC (“Yusufali”) as the Company’s new independent registered public accounting firm, effective immediately, for the fiscal year ended December 31, 2022. Yusufali continued its engagement for the Company as its independent registered public accounting firm for 2023 and for the quarters ended March 31 and June 30 2024. Yusufali resigned as independent accountants on November 15, 2024 and Boladale Lawal & Co (“Boladale”) was appointed effective for the reporting period ended September 30, 2024. The following table sets forth the aggregate fees billed to us for the fiscal year ended December 31, 2024 and December 31, 2023 by the independent accounting firms:

|               |     |   |    2024 |     |   |    2023 |
|:--------------|:----|:--|--------:|:----|:--|--------:|
| Audit         
 Fees(1)       |     | $ |  80,000 |     | $ | 180,000 |
| Audit-Related 
 Fees(2)       |     |   |  65,000 |     |   |  75,000 |
| Tax           
 Fees          |     |   |       — |     |   |       — |
| All           
 Other Fees(3) |     |   |       — |     |   |       — |
| Total:        |     | $ | 145,000 |     | $ | 255,000 |

| (1) | Audit                                                                                                                                                                                                                                                                    
 Fees represent the aggregate fees billed for professional services rendered for the audits of the annual financial statements, for the audits of certain of our subsidiaries and for services that are normally provided by the independent registered public accounting 
 firm in connection with statutory and regulatory filings. In particular, Yusufali audited the audited                                                                                                                                                                    
 the financial statements for the year ended December 31, 2023. Boladale audited the audited the financial statements for the year ended December 31, 2023 and audited the financial statements for the year