Company: LTRYW
Filing Date: 2025-12-10
Form Type: PRE 14A
Source: 0001493152-25-027089
Chunk: 18

Company: Lottery.com Inc.
Filing Date: 2025-12-10
Form: PRE 14A
Chunk 18
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 time during the year if they determine that such a change would be in the best interests for us and our stockholders.

Change in Independent Registered Accounting Firm

Resignation of Yusufali & Associates, LLP

As previously disclosed in the Current Report on Form 8-K filed with the SEC on December 16, 2024 (the “December 16, 2024 Form 8-K”), the Audit Committee approved on December 10, 2024 the engagement of Boladale Lawal & Company (“Boladale”) as the Company’s independent registered public accounting firm for the review of the Form 10-Q for the period ended September 30, 2024. Also disclosed in the December 16, 2024 Form 8-K, Armanino resigned as the Company’s independent registered public accounting firm on September 27, 2022, the Company announced the resignation of Yusufali & Associates, LLC (“Yusufali”) as the Company’s independent registered public accounting firm effectively November 15, 2024.

| 12 |

Principal Accountant Fees and Services

The following table sets forth the aggregate fees billed to us for the fiscal year ended December 31, 2024 by Yusufali and Boladale:

|                       |     | 2024 |         |
|:----------------------|:----|:-----|--------:|
| Audit Fees(1)         |     | $    |  80,000 |
| Audit-Related Fees(2) |     |      |  65,000 |
| Tax Fees(3)           |     |      |       — |
| All Other Fees(4)     |     |      |       — |
| Total:                |     | $    | 145,000 |

| (1) | Audit                                                                                                                                 
 Fees represent the aggregate fees billed for professional services rendered for the audits of the annual financial statements, for    
 the audits of certain of our subsidiaries and for services that are normally provided by the independent registered public accounting 
 firm in connection with statutory and regulatory filings. In particular, Yusufali audited the audited the financial statements for    
 the year ended December 31, 2023. Boladale audited the audited the financial statements for the year ended December 31, 2023 and      
 audited the financial statements for the year ended December 31, 2024.                                                                |

| (2) | Audit-Related                                                                                                                       
 Fees represent the aggregate fees