Company: LTRYW
Filing Date: 2025-04-09
Form Type: 10-K/A
Source: 0001641172-25-003412
Chunk: 2

Company: Lottery.com Inc.
Filing Date: 2025-04-09
Form: 10-K/A
Chunk 2
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 the relevant recovery period pursuant to §240.10D-1(b). ☐

The aggregate market value of the voting and non-voting stock held by non-affiliates of the registrant as of December 29, 2023, the last business day of the registrant’s most recently completed fourth fiscal quarter, was approximately $ 7.8million, calculated by using the closing price of the registrant’s common stock on such date on The Nasdaq Stock Market LLC of $2.71.

As of Amendment No. 2 was filed, there were 4,780,380shares of the registrant’s common stock, par value $0.001 per share, outstanding.

<div align='center'>DOCUMENTS INCORPORATED BY REFERENCE</div>

None.

Except as described herein, this Amended Report does not modify, amend or update any of the other financial information or other information contained in the Original Report. In addition, in accordance with SEC rules, this Amended Report includes updated certifications from our Chief Executive Officer as Exhibits 31.1 and 32.1. Otherwise, the information contained in this Amended Report is as of the date of Amendment No. 2 and does not reflect any information or events occurring after the date of Amendment No. 2. Such subsequent information or events include, among other things, the information and events described in our Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2023, June 30, 2023, and September 30, 2023 (the “Quarterly Reports”) and the information and events described in our Current Reports on Form 8-K filed subsequent to the date of the Original Report. For a description of such subsequent information and events, please read our reports filed pursuant to the Exchange Act subsequent to the date of the Original Report, which update and supersede certain information contained in the Original Report and this Amended Report.

Management evaluated the quantitative and qualitative impact of these accounting errors in the Company’s previously issued consolidated financial statements included in the Original Report (the “previously issued financial statements”) and concluded that the errors were not material however restating its previously issued financial statements is consistent with the Company’s pledge of transparency.

In addition, the Company re-evaluated the effectiveness of its internal controls over financial reporting and identified remaining control deficiencies associated with the accounting errors, which the Company has concluded represent material weaknesses in the Company’s internal control over financial reporting as of December 31,