Company: LTRYW
Filing Date: 2025-04-22
Form Type: 10-K/A
Source: 0001641172-25-005663
Chunk: 207

Company: Lottery.com Inc.
Filing Date: 2025-04-22
Form: 10-K/A
Chunk 207
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 it agrees with the statements made by the Company set forth above. A copy of Armanino’s letter, dated October 7, 2022, was filed as Exhibit 16.1 to the amendment to the October 12, 2022 Form 8-K.

As previously disclosed in the December 16, 2024 Form 8-K, Yusufali and Associates, LLC resigned as the Company’s independent accountants and the Audit Committee approved on December 10, 2024 the engagement of Boladale Lawal & Co. as the Company’s independent registered public accounting firm. Yusufali’s reports on the Company’s financial statements for the fiscal years ended December 31, 2023, December 31, 2022, and December 31, 2021 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. In addition, there were no disagreements between the Company and Yusufali on accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Yusufali, would have caused them to make reference to the disagreement in their report for such period, or any subsequent interim period preceding Yusufali’s resignation.

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<div align='center'>PART IV</div>

Item 15. Exhibits, Financial Statement Schedules.

(1) Financial Statements

The consolidated financial statements listed in the accompanying Index to Consolidated Financial Statements are filed as part of this Report.

(2) Exhibits

The exhibits listed below are filed as part of this Report or incorporated herein by reference to the location indicated.

| Exhibit 
 Number  
 2.1†    
 3.1     |     | Description                                                                                                                                                                                                                                                                                         
 Business                                                                                                                                                                                                                                                                                            
 Combination Agreement, dated as of February 21, 2021, by and among Trident Acquisitions Corp., Trident Merger Sub II Corp., and AutoLotto,                                                                                                                                                          
 Inc. (incorporated by reference to Exhibit 2.1 of the Current Report on Form 8-K, filed by Lottery.com with the SEC on February 23,                                                                                                                                                                 
 2021).                                                                                                                                                                                                                                                                                              
 Second                                                                                                                                                                                                                                                                                              
 Amended and Restated Certificate of Incorporation of Lottery.com Inc. (incorporated by reference to Exhibit 3.1 of the Current Report                                                                                                                                                               
 on Form 8-K filed by Lottery.com with the SEC on November 4, 2021).                                                                                                                                                                                                                                 |
|