Company: LTRYW
Filing Date: 2025-04-09
Form Type: 10-K/A
Source: 0001641172-25-003412
Chunk: 201

Company: Lottery.com Inc.
Filing Date: 2025-04-09
Form: 10-K/A
Chunk 201
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 10A(m)(3) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and that each member of the Compensation Committee is “independent” for purposes of service on the Compensation Committee in accordance with Section 10C(a)(3) of the Exchange Act.

Item 14. Principal Accounting Fees and Services.

Audit Fees

On September 27, 2022, Armanino LLP (“Armanino”) resigned as the independent registered public accounting firm of the Company, effective immediately. On October 7, 2022, the Audit Committee approved the engagement of Yusufali & Associates, LLC (“Yusufali”) as the Company’s new independent registered public accounting firm, effective immediately, for the fiscal year ended December 31, 2022. For fiscal 2023, Yusufali continues its engagement for the Company as its independent registered public accounting firm The following table sets forth the aggregate fees billed to us for the fiscal year ended December 31, 2022 and December 31, 2023 by Yusufali:

|                       |     |   |    2022 |     |   |    2023 |
|:----------------------|:----|:--|--------:|:----|:--|--------:|
| Audit Fees(1)         |     | $ | 225,000 |     | $ | 100,000 |
| Audit-Related Fees(2) |     |   |  75,000 |     |   |  75,000 |
| Tax Fees              |     |   |       — |     |   |       — |
| All Other Fees(3)     |     |   |       — |     |   |       — |
| Total:                |     | $ | 300,000 |     | $ | 175,000 |

| (1) | Audit                                                                                                                                                                         
 Fees represent the aggregate fees billed for professional services rendered for the audits                                                                                    
 of the annual financial statements, for review of the consolidated financial statements included in the Company’s                                                             
 Quarterly Reports on Form 10-Q filings; for the audits and reviews of certain of our subsidiaries;                                                                            
 and for services that are normally provided by the independent registered public accounting                                                                                   
 firm in connection with statutory and regulatory filings. In particular, Yusufali audited the ending Balance Sheet for 2020, audited the amended financial statements for the 
 year ended December 31, 2021 and