Company: LTRYW
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010091
Chunk: 188

Company: Lottery.com Inc.
Filing Date: 2025-05-14
Form: S-1/A
Chunk 188
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 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.

| 89 |

<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 Flows for the Years ended December 31, 2024 and 2023                        | F-7 |
| Notes to Consolidated Financial Statements                                                                  | F-8 |

| 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, 2024 and 2023, and the related consolidated statements of operations and comprehensive loss, changes in stockholders’ equity/ (deficit) and cash flows for each of the two years in the period ended December 31, 2024 and 2023, and the related notes (collectively referred to as the “financial statements”).

In our opinion, the consolidated financial statements