Company: LTRYW
Filing Date: 2025-04-09
Form Type: 10-K/A
Source: 0001641172-25-003412
Chunk: 204

Company: Lottery.com Inc.
Filing Date: 2025-04-09
Form: 10-K/A
Chunk 204
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 Armanino is unable to rely on the representations of management.

The Company provided Armanino with a copy of the foregoing disclosures and requested that Armanino furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the Company set forth above. A copy of Armanino’s letter, dated October 7, 2022, was filed as Exhibit 16.1 to the amendment to the October 12, 2022 Form 8-K.

On December 10, 2024, the Board of Directors of Lottery.com Inc. (the “Company”) approved the engagement
of Boladale Lawal & Co (‘BLC’) as the Company’s independent registered public accounting firm for the fiscal year
ended December 31, 2023, effective immediately, and dismissed Yusufali & Associates, LLC effectively as the Company’s independent
registered public accounting firm.

| 83 |

<div align='center'>PART IV</div>

Item 15. Exhibits, Financial Statement Schedules.

(1) Financial Statements

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

(2) Exhibits

The exhibits listed below are filed as part of this Amended Report or incorporated herein by reference to the location indicated.

| Exhibit 
 Number  
 2.1†    
 3.1     |     | Description                                                                                                                                                                                                                                                                                              
 Business Combination Agreement, dated as of February 21, 2021, by and among Trident Acquisitions Corp., Trident Merger Sub II Corp., and AutoLotto, Inc. (incorporated by reference to Exhibit 2.1 of the Current Report on Form 8-K, filed by Lottery.com with the SEC on February 23, 2021).           
 Second Amended and Restated Certificate of Incorporation of Lottery.com Inc. (incorporated by reference to Exhibit 3.1 of the Current Report on Form 8-K filed by Lottery.com with the SEC on November 4, 2021).                                                                                         |
|:--------|:----|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.2     |     | Amended and Restated Bylaws of Lottery.com Inc. (incorporated by reference to Exhibit 3.2 of the Current Report on Form 8-K filed by Lottery.com with the SEC on November 4, 2021).                                                                                                                      |
| 4.1     |     | Warrant