Company: LTRYW
Filing Date: 2025-02-10
Form Type: RW
Source: 0001493152-25-005599
Chunk: 0

Company: Lottery.com Inc.
Filing Date: 2025-02-10
Form: RW
Chunk 0
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| CUTLER LAW GROUP | PAGE 1 OF 1 |

<div align='center'>February 10, 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 January 16, 2025             |
|     | 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 January 16, 2025. Please note that this does not withdraw the original Form S-1 registration with an offering price of $3.00/share, which was made effective by the SEC on October 16, 2024.

Thank you again for your time and for your assistance with this matter. Please do nothesitate 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 |