Company: LTRYW
Filing Date: 2025-01-30
Form Type: PRE 14A
Source: 0001493152-25-004309
Chunk: 30

Company: Lottery.com Inc.
Filing Date: 2025-01-30
Form: PRE 14A
Chunk 30
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| (2) | Audit-Related                                                                                                                       
 Fees represent the aggregate fees billed for assurance and other services related to the performance of the audit or review of our  
 consolidated financial statements and that are not reported under paragraph (1) above. These services include due diligence related 
 to mergers and acquisitions and consultation concerning financial accounting and reporting standards.                               |
| (3) | Tax                                                                                                                                 
 Fees represent the aggregate fees billed for international tax compliance, tax advice, and tax planning services.                   |
| (4) | All                                                                                                                                 
 Other Fees represent fees billed for all other services.                                                                            |

Audit Committee Pre-Approval Procedures for Independent Registered Public Accounting Firm

The Audit Committee has sole authority to engage and determine the compensation of our independent registered public accounting firm. The Audit Committee also is directly responsible for evaluating the independent registered public accounting firm, reviewing and evaluating the lead partner of the independent registered public accounting firm and overseeing the work of the independent registered public accounting firm. In addition, and pursuant to its charter and the Company’s Audit and Non-Audit Services Pre-Approval Policy, the Audit Committee annually reviews and pre-approves the audit services to be provided by Armanino LLP, and also reviews and pre-approves the engagement of Armanino LLP for the provision of other services during the year, including audit-related, tax and other permissible non-audit. For each proposed service, the Company’s management and the independent registered public accounting firm are required to jointly submit to the Audit Committee detailed supporting documentation at the time of approval to permit the Audit Committee to make a determination as to whether the provision of such services would impair the independent registered public accounting firm’s independence, and whether the fees for the services are appropriate.

Vote Required

The affirmative vote of the holders of a majority of the voting power of the shares present in person, by remote communication, or represented by proxy and entitled to vote on the matter will be required to ratify the appointment of Boladale as our independent registered public accounting firm for the year ending December 31, 2024.

<div align='center'>OUR BOARD RECOMMENDS A VOTE “FOR” THE RATIFICATION OF THE APPOINTMENT OF Boladale Lawal & Co.AS OUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE YEAR ENDING DECEMBER 31, 2024.

Report of the Audit Committee of the Board of Directors(1)</div>

The Audit Committee assists the Board in its oversight of the Company’s financial statements and reporting process,