Company: LTRYW
Filing Date: 2025-05-07
Form Type: CORRESP
Source: 0001641172-25-009104
Chunk: 1

Company: Lottery.com Inc.
Filing Date: 2025-05-07
Form: CORRESP
Chunk 1
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.com |     | Fax (713) 583-7150 |

Page 3 of 3

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

Oral Comment Received today:

You have requested that we update our legal proceedings disclosure to reflect litigation in Texas related to Lottery.com. We have added that disclosure.

Thank you again for your time and for your assistance with this matter. Please do not hesitate to contact us at 713-888-0040 or rcutler@cutlerlaw.com.

| Best              
 Regards,          |
| /s/               
 M. Richard Cutler |
| M.                
 Richard Cutler    |

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