Company: LTRYW
Filing Date: 2025-02-10
Form Type: DEF 14A
Source: 0001493152-25-005681
Chunk: 29

Company: Lottery.com Inc.
Filing Date: 2025-02-10
Form: DEF 14A
Chunk 29
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4 Form 8-K, the Company announced the resignation of Yusuali & Associates, LLC as the Company’s independent registered public accounting firm effectively November 15, 2024.

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Principal Accountant Fees and Services

The following table sets forth the aggregate fees billed to us for the fiscal year ended December 31, 2023 by Yusufali & Associates LLC:

|                       |     | 2023 |         |
|:----------------------|:----|:-----|--------:|
| Audit Fees(1)         |     | $    | 100,000 |
| Audit-Related Fees(2) |     | $    |  75,000 |
| Tax Fees(3)           |     |      |       — |
| All Other             
 Fees(4)               |     |      |       — |
| Total:                |     | $    | 175,000 |

| (1) | Audit                                                                                                                                
 Fees represent the aggregate fees billed for professional services rendered for the audits of the annual financial statements and    
 the Company’s internal control over financial reporting; for review of the consolidated financial statements included in the         
 Company’s Quarterly Reports on Form 10-Q filings; for the audits and reviews 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. |

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| (2) | Audit-Related                                                                                                                       
 Fees represent the aggregate fees billed for assurance and other services related to the performance of the audit or review of our  
 consolidated financial statements and that are not reported under paragraph (1) above. These services include due diligence related 
 to mergers and acquisitions and consultation concerning financial accounting and reporting standards.                               |
| (3) | Tax                                                                                                                                 
 Fees represent the aggregate fees billed for tax return preparation, tax advice, and tax planning services.                         |
| (4) | All                                                                                                                                 
 Other Fees represent fees billed for all other services.                                                                            |

Audit Committee Pre-Approval Procedures for Independent Registered Public Accounting Firm

The Audit Committee has sole authority to engage and determine the compensation of our independent registered public accounting firm. The Audit Committee also is directly responsible for evaluating the independent registered public accounting firm, reviewing and evaluating the lead partner of the independent registered public accounting firm and overseeing the work of the independent registered public accounting firm. In addition, and pursuant to its charter and the Company’s Audit and Non-Audit Services Pre-Approval Policy, the Audit Committee annually reviews and pre-