Company: LTRYW
Filing Date: 2025-05-14
Form Type: CORRESP
Source: 0001641172-25-010095
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Company: Lottery.com Inc.
Filing Date: 2025-05-14
Form: CORRESP
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<div align='center'>CutLER LAW GROUP</div>

| M. Richard Cutler, Esq         
 Admitted in California & Texas | Corporate Securities Law |

<div align='center'>May 14, 2025</div>

Securities and Exchange Commission

100 F. St., NE

Washington, DC 20549-4561

| Attn: | Mitchell Austin |
|       | Jan Woo         |

| Re: | Lottery.com, Inc.                                     
 Amendment No. 4 to Registration Statement on Form S-1 
 Filed May 14, 2025                                    |
|:----|:------------------------------------------------------|
|     | File No. 333-286503                                   |

Gentlemen and Ladies:

As you are aware we represent
Lottery.com, Inc. (the “Company”) with respect to the above-referenced filing. We spoke with respect to oral comments you
desired for us to include in the Registration Statement pre-effective. We have filed Amendment No. 4 this morning.

You requested we include information
set forth in Form 8-K filings within the S-1. We have added the following matters:

| 1. | We referenced the recent Nasdaq deficiency letter relating to the Company’s market price being lower than $1.00 per share.                                          |
| 2. | We referenced the Nasdaq notice relating to the requirement for shareholder approval for our Employee’s, Directors and Consultant’s Stock Issuance and Option Plan. |
| 3. | We described our recent Letter of Intent with Dotcom Ventures, Inc.                                                                                                 |
| 4. | We included our recently added Executive Director Marc Bircham.                                                                                                     |

Thank you again for your time
and for your assistance with this matter. Please do not hesitate to contact us at 713-888-0040 or rcutler@cutlerlaw.com.

| Best Regards,         |
| /s/ M. Richard Cutler |
| M. Richard Cutler     |

| 6575 West Loop South, Suite 400 |                   | Tel (800) 606-7150 |
| Bellaire, Texas 77401           | www.cutlerlaw.com | Fax (713) 583-7150 |