Company: LTRYW
Filing Date: 2025-04-11
Form Type: S-1
Source: 0001641172-25-003901
Chunk: 237

Company: Lottery.com Inc.
Filing Date: 2025-04-11
Form: S-1
Chunk 237
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 we fail to implement and maintain an effective system of internal controls, we may be unable to accurately report our results of operations, meet our reporting obligations or prevent fraud, and investor confidence and the trading price of our common stock and warrants may be materially and adversely affected.”, as filed on form 10-K/A for fiscal 2023, on September 24, 2024.

Changes in Internal Control Over Financial Reporting

Engagement of Independent Registered Public Accounting Firm

On December 10, 2024, the Audit Committee of the Board of Directors of Lottery.com Inc. (the “Company”) approved the engagement of Boladale Lawal & Company (“Boladale”) as the Company’s independent registered public accounting firm, effective immediately, for the review of the Company’s Form 10-Q for the period ended September 30, 2024.

During the fiscal years ended December 31, 2022 and December 31, 2023, and through September 30, 2024, neither the Company, nor anyone on its behalf, consulted with Boladale regarding: (i) either the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, or (ii) any matter that was the subject of a “disagreement” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company also discloses the resignation of Yusufali & Associates, LLC as its independent registered public accounting firm, effective November 15, 2024.

Except as otherwise described herein, there was no change in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a-15(d) and 15d-15(d) of the Exchange Act that occurred during the quarter ended September 30, 2024 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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

(1) Financial Statements

The consolidated financial statements listed in the accompanying Index to Consolidated Financial Statements are filed as part of this prospectus.

(2) Exhibits

| The                                                                                                                       
 exhibits listed below are filed as part of this prospectus or incorporated herein by reference to the