Company: LTRYW
Filing Date: 2025-05-07
Form Type: CORRESP
Source: 0001641172-25-009104
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Company: Lottery.com Inc.
Filing Date: 2025-05-07
Form: CORRESP
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<div align='center'>CutLER LAW GROUP

May 7, 2025</div>

Securities and Exchange Commission

100 F. St., NE

Washington, DC 20549-4561

| Attn: | Mitchell 
 Austin   |
|       | Jan      
 Woo      |

| Re: | Lottery.com,                                
 Inc.                                        
 Amendment                                   
 No. 2 to Registration Statement on Form S-1 
 Filed                                       
 April 25, 2025                              |
|:----|:--------------------------------------------|
|     | File                                        
 No. 333-286503                              |

Gentlemen and Ladies:

Please be advised that we represent Lottery.com, Inc. (the “Company”) with respect to the above-referenced filing. We are in receipt of your letter dated May 5, 2025, with respect to the Company. This letter responds to the comment contained in your letter.

Your comments as well as our response are set forth below:

Amendment No. 2 to Registration Statement on Form S-1

Plan of Distribution, page 79

| 1. | You                                                                                             
 disclose here that “[t]he Selling Shareholders and any underwriters, broker- dealers            
 or agents that participate in the sale of the shares of Common Stock or interests therein       
 may be “underwriters” within the meaning of Section 2(11) of the Securities Act.”               
 Please revise here to state the equity line investor, Generating Alpha Ltd., is an underwriter. 
 You should also identify the equity line investor as a selling shareholder throughout the       
 prospectus.                                                                                     |

| RESPONSE: | We                                                                                                                        
 have revised the discussion in Plan of Distribution as requested. We have also revised the term “Investor” throughout the 
 prospectus to read “Investor Selling Shareholder” to assure clarity.                                                      |

| 6575 West             
 Loop South, Suite 400 |     |                   |     | Tel (800)          
 606-7150           |
| Bellaire, Texas 77401 |     | www.cutlerlaw.com |     | Fax (713) 583-7150 |

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<div align='center'>CutLER LAW GROUP</div>

General

| 2. | Please                                                                                     
 revise to disclose the material risks of an investment in the company and in the offering, 
 including:                                                                                 |

| ● | the                                                                               
 dilutive effect of the formula or pricing mechanism on the company’s share price; |