Company: LTRYW
Filing Date: 2025-01-30
Form Type: PRE 14A
Source: 0001493152-25-004309
Chunk: 29

Company: Lottery.com Inc.
Filing Date: 2025-01-30
Form: PRE 14A
Chunk 29
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 If the stockholders fail to ratify the selection, our Audit Committee of the Board will reconsider whether or not to retain that firm. Even if the selection is ratified, our Audit Committee of the Board in its discretion may direct the appointment of different independent auditors at any time during the year if they determine that such a change would be in the best interests for us and our stockholders.

Change in Independent Registered Accounting Firm

Resignation of Yusufali & Associates, LLP

As previously disclosed in the Current Report on Form 8-K filed with the SEC on December 16, 2024 (the “December 16, 2024 Form 8-K”), the Audit Committee approved on December 10, 2024 the engagement of Boladale Lawal & Company (“Boladale”) as the Company’s independent registered public accounting firm for the review of the Form 10-Q for the period ended September 30, 2024. Also disclosed in the December 16, 2024 Form 8-K, Armanino resigned as the Company’s independent registered public accounting firm on September 27, 2022, 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, 2024 by Yusufali & Associates LLC and Boladale:

|                       |     | 2024 |         |
|:----------------------|:----|:-----|--------:|
| Audit Fees(1)         |     | $    | 165,000 |
| Audit-Related Fees(2) |     |      |       — |
| Tax Fees(3)           |     |      |       — |
| All Other             
 Fees(4)               |     |      |       — |
| Total:                |     | $    | 165,000 |

| (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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