Company: LTRYW
Filing Date: 2025-04-11
Form Type: S-1
Source: 0001641172-25-003901
Chunk: 190

Company: Lottery.com Inc.
Filing Date: 2025-04-11
Form: S-1
Chunk 190
---
 public accounting firm, included herein, given on the authority of said firm as experts
in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We have filed this registration statement on Form S-1, including exhibits, under the Securities Act of 1933, as amended, with respect to the shares of Common Stock offered by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information pertaining to us and our securities, you should refer to the registration statement and our exhibits.

In addition, we file annual, quarterly and current reports, proxy statements and other information with the SEC. Our SEC filings are available to the public on a website maintained by the SEC located at www.sec.gov.We also maintain a website at https://www.lottery.com.Through our website, we make available, free of charge, annual, quarterly and current reports, proxy statements and other information as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. The information contained on, or that may be accessed through, our website is not part of, and is not incorporated into, this prospectus.

| 91 |

<div align='center'>INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Report                                                                                                      
 of Boladale Lawal & Co, Independent Registered Public Accounting Firm (PCAOB ID:6993)                       
 Consolidated Balance Sheets as of December 31, 2023 and 2022                                                
 Consolidated Statements of Operations and Comprehensive Loss for the Years ended December 31, 2023 and 2022 | F-2 
 F-5 
 F-6 |
|:------------------------------------------------------------------------------------------------------------|:----|
| Consolidated Statements of Equity for the Years ended December 31, 2023 and 2022                            | F-7 |
| Consolidated                                                                                                
 Statements of Cash Flows for the Years ended December 31, 2023 and 2022                                     | F-8 |
| Notes to Consolidated Financial Statements                                                                  | F-9 |

| F-1 |

<div align='center'>Report of Independent Registered Public Accounting Firm

The Board of Directors and Stockholders of

LOTTERY.COM INC.</div>

Opinion on the Financial Statements

We have audited the accompanying consolidated balance
sheets of Lottery.Com Inc (the ‘Company’) as of December 31, 2023, and the related consolidated statements of operations and
comprehensive loss, changes in stock