Company: LTRYW
Filing Date: 2025-12-10
Form Type: PRE 14A
Source: 0001493152-25-027089
Chunk: 20

Company: Lottery.com Inc.
Filing Date: 2025-12-10
Form: PRE 14A
Chunk 20
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 REGISTERED PUBLIC ACCOUNTING FIRM FOR THE YEAR ENDING DECEMBER 31, 2025.</div>

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<div align='center'>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, audit process and internal controls. The Audit Committee operates under a written charter adopted by the Board, which describes this and the other responsibilities of the Audit Committee. Management has the primary responsibility for the financial statements and the reporting process, including the systems of internal controls. Our independent registered public accounting firm is responsible for performing an independent audit of our consolidated financial statements and internal controls over financial reporting in accordance with the auditing standards of the Public Company Accounting Oversight Board (“PCAOB”) and to issue a report thereon.

Our Audit Committee has reviewed and discussed the audited financial statements for the fiscal year ended December 31, 2024 with management of the Company. Our Audit Committee has discussed with the independent registered public accounting firm the matters required to be discussed by the applicable requirements of the PCAOB and the SEC. Our Audit Committee has also received the written disclosures and the letter from the independent registered public accounting firm required by applicable requirements of the PCAOB regarding the independent accountants’ communications with the audit committee concerning independence, and has discussed with the independent registered public accounting firm the accounting firm’s independence.

Based on the review and discussions referred to above, the Audit Committee recommended to the Board of Directors that the audited financial statements be included in the Company’s Amended Annual Report on Form 10-K/A for the year ended December 31, 2024.

Respectfully submitted by the members of the Audit Committee of the Board.

Paul S. Jordan (Chair)

Christopher Gooding

Tamer T. Hassan

| (1) | The                                                                                                                               
 material in this report is not “soliciting material,” is not deemed “filed” with the SEC and is not to be                         
 incorporated by reference in any filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act, whether 
 made before or after the date hereof and irrespective of any general incorporation language in any such filing.                   |

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<div align='center'>PROPOSAL NO. 4

THE NASDAQ EXCHANGE CAP PROPOSAL</div>

Stock Purchase Agreement and Amendment with Generating Alpha Ltd.

On November 13, 2024, the Company and Generating Alpha Ltd