Company: LTRYW
Filing Date: 2025-04-25
Form Type: S-1/A
Source: 0001641172-25-006093
Chunk: 186

Company: Lottery.com Inc.
Filing Date: 2025-04-25
Form: S-1/A
Chunk 186
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ATED TAX BENEFITS.

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<div align='center'>LEGAL MATTERS</div>

Cutler Law Group, P.C. has opined upon the validity of our Common Stock offered by this prospectus and certain other legal matters related to this prospectus.

<div align='center'>EXPERTS</div>

The consolidated balance sheets as of December 31, 2024 and December 31, 2023, and related consolidated statements of operations, Shareholders’ equity, and cash flows are included in this prospectus and in the registration statement in reliance on the reports of Boladale Lawal & Co., independent registered 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.

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

| Report of Boladale Lawal & Co, Chartered Accountants (PCAOB ID:6993)                                        
 Consolidated Balance Sheets as of December 31, 2024 and 2023                                                
 Consolidated Statements of Operations and Comprehensive Loss for the Years ended December 31, 2024 and 2023 | F-2 
 F-4 
 F-5 |
|:------------------------------------------------------------------------------------------------------------|:----|
| Consolidated Statements of Equity for the Years ended December 31, 2024 and 2023                            | F-6 |
| Consolidated Statements of Cash