Company: LTRYW
Filing Date: 2025-04-11
Form Type: S-1
Source: 0001641172-25-003901
Chunk: 189

Company: Lottery.com Inc.
Filing Date: 2025-04-11
Form: S-1
Chunk 189
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 TO CONSULT AND RELY UPON YOUR OWN TAX ADVISOR WITH RESPECT TO YOUR OWN TAX SITUATION, POTENTIAL CHANGES IN APPLICABLE LAWS AND REGULATIONS AND THE FEDERAL AND STATE CONSEQUENCES ARISING FROM AN INVESTMENT IN THE SHARES. THE COST OF THE CONSULTATION COULD, DEPENDING ON THE AMOUNT CHARGED TO YOU, DECREASE ANY RETURN ANTICIPATED ON YOUR INVESTMENT. NOTHING IN THIS PROSPECTUS IS OR SHOULD BE CONSTRUED AS LEGAL OR TAX ADVICE TO ANY SPECIFIC INVESTOR, AS INDIVIDUAL CIRCUMSTANCES MAY VARY. THIS FEDERAL INCOME TAX CONSEQUENCES SECTION OF THIS PROSPECTUS ONLY PROVIDES THE CURRENT STATE OF TAX LAWS. YOU SHOULD BE AWARE THAT THE INTERNAL REVENUE SERVICE MAY NOT AGREE WITH ALL TAX POSITIONS TAKEN BY US AND THAT LEGISLATIVE, ADMINISTRATIVE OR COURT DECISIONS MAY REDUCE OR ELIMINATE YOUR ANTICIPATED TAX BENEFITS.

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<div align='center'>LEGAL MATTERS</div>

Cutler Law Group, P.C. has opined upon the validity of our Common Stock offered by this prospectus and certain other legal matters related to this prospectus.

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

The consolidated balance sheet as of December 31, 2023, and related consolidated statements of operations, Shareholders’ equity, and cash flows are included in this prospectus and in the registration statement in reliance on the reports of Boladale Lawal & Co., independent registered public accounting firm, included herein, given on the authority of said firm as experts in accounting and auditing.

The
consolidated balance sheet as of December 31, 2023, and related consolidated statements of operations, Shareholders’ equity, and
cash flows are included in this prospectus and in the registration statement in reliance on the reports of., Yusufali & Associates,
LLC , independent registered public accounting firm, included herein, given on the authority of said firm as experts in accounting and
auditing,

The
consolidated balance sheet as of September 30, and related consolidated statements of operations, Shareholders’ equity, and cash
flows for the nine months then ended are included in this prospectus and in the registration statement in reliance on the reports of
Boladale Lawal & Co., independent registered