Company: LTRYW
Filing Date: 2025-01-16
Form Type: POS AM
Source: 0001493152-25-002444
Chunk: 246

Company: Lottery.com Inc.
Filing Date: 2025-01-16
Form: POS AM
Chunk 246
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 |     |                     | (70,273 | ) |     |                              |     (70,273 | ) |     |                |         - |   |     |               |     (70,273 | ) |
| Prior                                          
 period adjustments made to accumulated deficit |     |        |           |     |        |       |     |            |             |   |     |             | (1,381,681   | ) |     |                     | (25,016 | ) |     |                              |  (1,406,413 | ) |     |                |    (7,135 | ) |     |               |  (1,413,548 | ) |
| Comprehensive                                  
 loss                                           |     |        |         - |     |        |     - |     |            |           - |   |     |             | (25,537,315  | ) |     |                     |       - |   |     |                              | (25,537,315 | ) |     |                |  (272,612 | ) |     |               | (25,809,928 | ) |
| Balance                                        
 as of December 31, 2023                        |     | $      | 2,877,045 |     | $      | 2,877 |     | $          | 269,690,569 |   |     | $           | (235,106,206 | ) |     | $                   | (91,667 | ) |     | $                            |  34,495,573 |   |     | $              | 2,120,429 |   |     | $             |  36,616,002 |   |

<div align='center'>The accompanying notes are an integral part of these restated consolidated financial statements.</div>

| F-44 |

<div align='center'>LOTTERY.COM INC.

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (RESTATED)</div>

|                                                |     | Years              
 Ended December 31, 
 2023               
 (As                
 Restated)          |             |   |     | 2022 |             |   |
|:-----------------------------------------------|:----|:-------------------|------------:|:--|:----|:-----|------------:|:--|
| Revenue                                        |     | $                  |   6,987,474 |   |     | $    |   6,779,057 |