Company: LTRYW
Filing Date: 2025-01-15
Form Type: AW
Source: 0001493152-25-002432
Chunk: 0

Company: Lottery.com Inc.
Filing Date: 2025-01-15
Form: AW
Chunk 0
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| CutLER    
 LAW GROUP |

<div align='center'>January 6, 2025</div>

Securities and Exchange Commission

100 F. St., NE

Washington, DC 20549-4561

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

| Re: | Lottery.com Inc.                   |
|     | Post-Effective Amendment No. 1 to  |
|     | Registration Statement on Form S-1 |
|     | Filed December 26, 2024            |
|     | File No. 333-281925                |

Gentlemen and Ladies:

Lottery.com Inc. hereby withdraws Post-Effective Amendment No. 1 to its Form S-1 Registration Statement, File No. 333-281925, filed on December 26, 2024. Please note that this does not withdraw the original filing on Form S-1.

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 |