UNITED
    STATES
    SECURITIES AND EXCHANGE COMMISSIONWashington, DC 20549

FORM
  10-Q

(Mark
  one)

[
  X ]     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
	EXCHANGE ACT OF 1934

For the quarterly period
	ended June 30, 2011

[   
	]      [    ]    
	TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE EXCHANGE ACT
                         
  For the transition period from _____________ to ____________

Commission
    File Number: 333-120120-01

BINGO.COM, LTD.

(Exact
  name of small business issuer as specified in its charter)

|ANGUILLA                                                             |  | 98-0206369                                
|-------------------------------------------------------------------- |  | ------------------------------------------
|(State
      or other jurisdiction of incorporation or organization) |  | (I.R.S.
      Employer Identification No.)



Hansa Bank Building, Ground Floor, Landsome Road

AI 2640,The
    Valley, Anguilla, B.W.I

(Address
  of principal executive offices)



(264)
    461-2646

(Issuer's
  telephone number)



|Indicate by check mark
		whether the registrant (1) has filed all reports required to be filed by
		Sections 13 or 15(d) of the Exchange Act during the past 12 months (or
		for such shorter period that the registrant was required to file such
		reports), and (2) has been subject to such filing requirements for the
		past 90 days.
		Yes
        [ X ]      No [  ]
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Indicate by check mark
			whether the registrant is a large accelerated filer, an accelerated
			filer, a non-accelerated filer, or a smaller reporting company.
		Large accelerated filer 
		[ ]                                                   
		Accelerated filer                
		[  ]
		Non-accelerated filer   
		[ ]                                                  
		Smaller reporting company  [X]
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Indicate
        by check mark whether the registrant is a shell company (as defined in
        Rule 12b-2 of the Exchange Act).                                                                         
        Yes [     ]      No
        [ X ]
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|APPLICABLE ONLY TO CORPORATE ISSUERS
			The number of outstanding shares of the Issuer's common stock, no
		par value per share, was 63,877,703 as of August 15, 2011.                                                                             



BINGO.COM,
	LTD.

QUARTERLY
	REPORT ON FORM 10-Q

FOR THE
	PERIOD ENDED JUNE 30, 2011



TABLE OF
	CONTENTS

|                                                                                                                                             |                                                                                         | PAGE
|-------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------- | ----
|PART I - FINANCIAL INFORMATION                                                                                                               | 2                                                                                      
|ITEM 1.                                                                                                                                      | Financial Statements                                                                    | 2   
|Consolidated Balance Sheets                                                                                                                  | 2                                                                                      
|Consolidated Statements of
          Operations                                                                                              | 3                                                                                      
|Consolidated Statements of Stockholders'
          Equity                                                                                    | 4                                                                                      
|Consolidated Statements of Cash Flows                                                                                                        | 5                                                                                      
|Notes to the
          Consolidated Financial Statements                                                                                     | 6                                                                                      
|ITEM 2                                                                                                                                       | Management's Discussion and Analysis
		of Financial Condition and Results of Operations | 17  
|ITEM 4T.                                                                                                                                     | Controls and Procedures.                                                                | 22  
|PART II - OTHER
          INFORMATION                                                                                                        | 24                                                                                     
|ITEM 1.                                                                                                                                      | Legal Proceedings                                                                       | 24  
|ITEM 2.                                                                                                                                      | Unregistered Sales of Equity Securities and Use of Proceeds                             | 24  
|ITEM 3.                                                                                                                                      | Defaults Upon Senior Securities                                                         | 24  
|ITEM 4.                                                                                                                                      | Submission of Matters to a Vote of
          Security Holders                           | 24  
|ITEM 5.                                                                                                                                      | Other Information                                                                       | 24  
|ITEM 6.                                                                                                                                      | Exhibits and reports on Form 8-K                                                        | 25  
|SIGNATURES                                                                                                                                   | 27                                                                                     
|EXHIBITS                                                                                                                                     | 28                                                                                     
|CERTIFICATIONS                                                                                                                               | 30                                                                                     
|Certification
          pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
          of the  Sarbanes-Oxley Act of 2002. | 30                                                                                     

Page 1

# PART I - FINANCIAL INFORMATION

## ITEM
  1.                     
  Financial Statements.

BINGO.COM,
  LTD. and Subsidiaries

Consolidated
	Balance Sheets

(Unaudited)

|As at                                                                                                                                             |   | June 30, 2011 |  |   | December 31, 2010
|------------------------------------------------------------------------------------------------------------------------------------------------- | - | ------------- |  | - | -----------------
|                                                                                                                                                  |   |               |  |   |                  
|Assets                                                                                                                                            |   |               |  |   |                  
|Current assets:                                                                                                                                   |   |               |  |   |                  
|Cash                                                                                                                                              | $ | 886,428       |  | $ | 1,396,384        
|Accounts
			receivable less allowance for doubtful
			accounts
			$150,000  (December 31, 2010 - $150,000)                                        |   | 148,996       |  |   | 57,890           
|Prepaid
			expenses                                                                                                                               |   | 50,479        |  |   | 406,557          
|Total Current
			Assets                                                                                                                           |   | 1,085,903     |  |   | 1,860,831        
|                                                                                                                                                  |   |               |  |   |                  
|Equipment, net                                                                                                                                    |   | 18,208        |  |   | 26,803           
|                                                                                                                                                  |   |               |  |   |                  
|Other assets                                                                                                                                      |   | 19,154        |  |   | 20,009           
|                                                                                                                                                  |   |               |  |   |                  
|Domain name
			rights and intangible assets (Note 5)                                                                                              |   | 2,157,241     |  |   | 2,157,241        
|                                                                                                                                                  |   |               |  |   |                  
|Deferred tax
			asset, less valuation allowance of $141,123 (December 31, 2010 -
			$139,463) (Note 8)                                            |   | -             |  |   | -                
|                                                                                                                                                  |   |               |  |   |                  
|Total Assets                                                                                                                                      | $ | 3,280,506     |  | $ | 4,064,884        
|                                                                                                                                                  |   |               |  |   |                  
|Liabilities and
			Stockholders'
 Equity                                                                                                          |   |               |  |   |                  
|Current
			liabilities:                                                                                                                           |   |               |  |   |                  
|Accounts
			payable                                                                                                                               | $ | 20,549        |  | $ | 12,251           
|Accrued
			liabilities                                                                                                                            |   | 51,790        |  |   | 120,713          
|Accounts
			payable and accrued liabilities - related
			party (Note
			9)                                                                        |   | 11,287        |  |   | 4,473            
|Total Current
			Liabilities                                                                                                                      |   | 83,626        |  |   | 137,437          
|                                                                                                                                                  |   |               |  |   |                  
|Commitments
			(Note 7)                                                                                                                           |   |               |  |   |                  
|                                                                                                                                                  |   |               |  |   |                  
|Stockholders'

			equity (Note 6):                                                                                                                |   |               |  |   |                  
|Common
			stock, no par value, unlimited shares
			authorized,
			63,877,703 shares issued and outstanding
			(December
			31, 2010 - 63,877,703) |   | 18,237,685    |  |   | 18,233,440       
|Accumulated
			deficit                                                                                                                            |   | (15,065,385)  |  |   | (14,330,573)     
|Accumulated
			other comprehensive income:
			Foreign
			currency translation adjustment                                                          |   | 24,580        |  |   | 24,580           
|Total
			Stockholders'
 Equity                                                                                                                    |   | 3,196,880     |  |   | 3,927,447        
|                                                                                                                                                  |   |               |  |   |                  
|Total
			Liabilities and Stockholders'
 Equity                                                                                                    | $ | 3,280,506     |  | $ | 4,064,884        
|                                                                                                                                                  |   |               |  |   |                  

See accompanying notes to consolidated financial statements.

Page 2

BINGO.COM, LTD.

  and Subsidiaries

Consolidated
  Statements of Operations

For Periods
	Ended June 30, 2011 and 2010

(Unaudited)

|                                                                    |   | Six Months ended June 30,
			2011 |   | Six Months ended June 30,
			2010 |   | Three Months ended June
			30, 2011 |   | Three Months ended June
			30, 2010
|------------------------------------------------------------------- | - | --------------------------------- | - | --------------------------------- | - | ----------------------------------- | - | -----------------------------------
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|Advertising revenue                                                 | $ | 26,946                            | $ | 66,027                            | $ | 11,079                              | $ | 20,504                             
|Gaming revenue                                                      |   | 583,590                           |   | 1,542,383                         |   | 352,413                             |   | 333,115                            
|Total revenue                                                       |   | 610,536                           |   | 1,608,410                         |   | 363,492                             |   | 353,619                            
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|Operating expenses:                                                 |   |                                   |   |                                   |   |                                     |   |                                    
|Cost of producing
			revenue                                        |   | -                                 |   | 1,152,019                         |   | -                                   |   | 294,618                            
|Depreciation and
			amortization                                    |   | 4,393                             |   | 25,762                            |   | 1,743                               |   | 9,686                              
|Directors fees                                                      |   | 6,500                             |   | 4,500                             |   | 4,500                               |   | 3,000                              
|General and
			administrative                                       |   | 159,184                           |   | 223,936                           |   | 83,754                              |   | 87,130                             
|Salaries, wages,
			consultants
			and Benefits                     |   | 547,927                           |   | 536,911                           |   | 104,399                             |   | 274,923                            
|Selling and marketing                                               |   | 657,821                           |   | 347,717                           |   | 161,142                             |   | 33,630                             
|Stock-based
			compensation                                         |   | -                                 |   | 17,074                            |   | -                                   |   | 7,768                              
|Total operating expenses                                            |   | 1,375,825                         |   | 2,307,919                         |   | 355,538                             |   | 710,755                            
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|(Loss) Income before
			other income (expense) and income taxes     |   | (765,289)                         |   | (699,509)                         |   | 7,954                               |   | (357,136)                          
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|Other income (expense):                                             |   |                                   |   |                                   |   |                                     |   |                                    
|Foreign exchange gain
			(loss)                                     |   | 40,512                            |   | (484)                             |   | 2,151                               |   | (4,798)                            
|Loss on disposal of
			equipment                                    |   | (9,209)                           |   | (11,166)                          |   | (2,332)                             |   | (5,792)                            
|Interest and other
			income                                        |   | 1,826                             |   | 1,046                             |   | 772                                 |   | 836                                
|Reversal of
			progressive
			jackpots Provision                    |   | -                                 |   | 193,051                           |   | -                                   |   | 193,051                            
|Profit on the sale of subsidiaries(Note 3)                          |   | -                                 |   | 177,832                           |   | -                                   |   | 177,832                            
|Profit from sale of US
			players
			and related assets
			(Note 4) |   | -                                 |   | 5,000                             |   | -                                   |   | -                                  
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|(Loss) Income before
			income taxes                                |   | (732,160)                         |   | (334,230)                         |   | 8,545                               |   | 3,993                              
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|Income tax expense                                                  |   | 2,652                             |   | 38,553                            |   | 25                                  |   | 31,970                             
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|Net (loss) income                                                   | $ | (734,812)                         | $ | (372,783)                         | $ | 8,520                               | $ | (27,977)                           
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|Net (loss) income per
			common share, basic and diluted            | $ | (0.01)                            | $ | (0.01)                            | $ | 0.00                                | $ | (0.00)                             
|                                                                    |   |                                   |   |                                   |   |                                     |   |                                    
|Weighted average common
			shares outstanding, basic and diluted    |   | 63,877,703                        |   | 47,458,476                        |   | 63,877,703                          |   | 52,108,472                         

See accompanying
	notes to consolidated financial statements.

Page
    3

BINGO.COM,
  LTD.

  and Subsidiaries

Consolidated
  Statements of Stockholders' Equity

For the period
	ended June 30, 2011

(Unaudited)

|                                        | Common
			stock |                 | Accumulated Other Comprehensiveincome |                                           
|--------------------------------------- | --------------- | --------------- | ------------------------------------- | ------------------------------------------
|                                        | Shares          | Amount          | Accumulated Deficit                   | Foreign
			currency translation adjustment
|Balance, December 31, 2010              | 63,877,703      | $18,233,440     | $(14,330,573)                         | $
			24,580                               
|                                        |                 |                 |                                       |                                           
|Issuance of consultant
			stock Options | -               | 4,245           | -                                     | -                                         
|                                        |                 |                 |                                       |                                           
|Net
			loss                             | -               | -               | (734,812)                             | -                                         
|Balance, June 30, 2011                  | 63,877,703      | $
			18,237,685 | $
			(15,065,385)                     | $
			24,580                               
|                                        |                 |                 |                                       |                                           

See accompanying
	notes to consolidated financial statements.

Page
    4

BINGO.COM, LTD.

  and Subsidiaries

Consolidated
  Statements of Cash Flows

Six Months
	Ended June 30, 2011 and 2010

(Unaudited)

|                                                                               |  |   | 2011      |   | 2010     
|------------------------------------------------------------------------------ |  | - | --------- | - | ---------
|Cash flows from operating activities:                                          |  |   |           |   |          
|Net loss                                                                       |  | $ | (734,812) | $ | (372,783)
|Adjustments to reconcile net loss to net cash
			used in operating activities: |  |   |           |   |          
|Depreciation and amortization                                                  |  |   | 4,393     |   | 25,762   
|Loss on disposal of equipment                                                  |  |   | 9,209     |   | 11,166   
|Stock-based compensation                                                       |  |   | -         |   | 17,074   
|Issuance of consultant stock option                                            |  |   | 4,245     |   | 5,660    
|Reversal of progressive jackpots provision                                     |  |   | -         |   | (193,051)
|Profit on the sale of subsidiaries                                             |  |   | -         |   | (177,832)
|Profit from the sale of US players and relatedassets                           |  |   | -         |   | (5,000)  
|Changes in operating assets and liabilities:                                   |  |   |           |   |          
|Accounts receivable                                                            |  |   | (91,106)  |   | (76,750) 
|Prepaid expenses                                                               |  |   | 356,078   |   | 2,155    
|Other assets                                                                   |  |   | 855       |   | 27,382   
|Accounts payable and accrued liabilities                                       |  |   | (53,811)  |   | 10,000   
|Provision for progressive jackpots                                             |  |   | -         |   | 5,522    
|Players float                                                                  |  |   | -         |   | (97,813) 
|Net cash used in operating activities                                          |  |   | (504,949) |   | (818,508)
|                                                                               |  |   |           |   |          
|Cash flows from investing activities:                                          |  |   |           |   |          
|Acquisition of equipment                                                       |  |   | (5,007)   |   | (2,602)  
|Proceeds from sale of US players and relatedassets                             |  |   | -         |   | 5,000    
|Proceeds on disposal of equipment                                              |  |   | -         |   | 478      
|Proceeds on the sale of subsidiaries, net of cashsold                          |  |   | -         |   | 236,041  
|Net cash (used in) provided by investing activities                            |  |   | (5,007)   |   | 238,917  
|                                                                               |  |   |           |   |          
|Cash flows from financing activities:                                          |  |   |           |   |          
|Private placement                                                              |  |   | -         |   | 2,250,000
|Net cash provided by financing activities                                      |  |   | -         |   | 2,250,000
|                                                                               |  |   |           |   |          
|Change in cash                                                                 |  |   | (509,956) |   | 1,670,409
|                                                                               |  |   |           |   |          
|Cash, beginning of period                                                      |  |   | 1,396,384 |   | 557,251  
|Cash, end of period                                                            |  | $ | 886,428   | $ | 2,227,660
|                                                                               |  |   |           |   |          
|Supplementary information:                                                     |  |   |           |   |          
|Interest paid                                                                  |  | $ | -         | $ | -        
|Income taxes paid                                                              |  | $ | 5,380     | $ | 82       
|Non-cash financing activity                                                    |  | $ | -         | $ | -        
|Non-cash investing activity                                                    |  | $ | -         | $ | -        
|                                                                               |  |   |           |   |          

See accompanying notes to consolidated financial statements.

Page
    5

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



1.         Basis of
Presentation:

The accompanying unaudited financial statements
have been prepared by Bingo.com, Ltd. ("the Company") in conformity with
accounting principles generally accepted in the United States of America ("US
GAAP") applicable to interim financial information and with the rules and
regulations of the United States Securities and Exchange Commission. 
Accordingly, certain information and footnote disclosures normally included in
financial statements prepared in accordance with generally accepted accounting
principles have been condensed, or omitted, pursuant to such rules and
regulations.  In the opinion of management, the unaudited interim financial
statements include all adjustments necessary for the fair presentation of the
results of the interim periods presented.  All adjustments are of a normal
recurring nature, except as otherwise noted below.  These financial statements
should be read in conjunction with the Company's audited consolidated financial
statements and notes thereto for the year ended December 31, 2010, included in
the Company's Annual Report on Form 10-K, filed March 22, 2011, with the
Securities and Exchange Commission.  The results of operations for the interim
periods are not necessarily indicative of the results of operations for any
other interim period or for a full fiscal year.

Continuing operations

These consolidated
financial statements have been prepared on the going concern basis, which
presumes the realization of assets and the settlement of liabilities in the
normal course of operations.  The application of the going concern basis is
dependent upon the Company achieving profitable operations to generate
sufficient cash flows to fund continued operations, or, in the absence of
adequate cash flows from operations, obtaining additional financing.  The
Company has reported losses from operations until the quarter ended March 31,
2011 and showed a small profit in the quarter ended June 30, 2011, and has an
accumulated deficit of $15,065,385 as at June 30, 2011.

In view of the
matters described in the preceding paragraph, recoverability of a major portion
of the recorded asset amounts and settlement of the liability amounts shown in
the accompanying balance sheets is dependent upon continued operations of the
Company, which in turn is dependent upon the Company's ability to succeed in its
future operations. The financial statements do not include any adjustments
relating to the recoverability and classification of recorded asset amounts or
amounts and classification of liabilities that might be necessary should the
Company be unable to continue in existence.

Management
continues to review operations in order to identify additional strategies
designed to generate cash flow, improve the Company's financial position, and
enable the timely discharge of the Company's obligations.  If management is
unable to identify sources of additional cash flow in the short term, it may be
required to further reduce or limit operations.

Page 6

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



2.         Summary of
significant accounting policies:

(a)
   



Basis of presentation:

These consolidated
financial statements have been prepared in accordance with accounting principles
generally accepted in the United States of America. The financial statements
include the accounts of the Company and it's wholly-owned subsidiaries,
English Bay Office Management Limited(registered in British Columbia, Canada), Bingo.com N.V. (registered in Curacao,
Netherlands Antilles), Coral Reef Marketing Inc. (registered in Anguilla),
Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., Bingo Acquisition Corp, the
99% owned subsidiaries, Bingo.com (UK) plc. (registered in the United Kingdom),
Bingo.com Services Limited (registered in the United Kingdom) and Bingo.com
Operations Limited (registered in Malta). On April 30, 2010, Bingo.com Services
Limited and Bingo.com Operations Limited were
sold and their accounts are included up to the date of sale of these
subsidiaries (Note 3).
All inter-company balances and transactions have
been eliminated in the consolidated financial statements.

(b)

  



Use of estimates:

The preparation of
consolidated financial statements in conformity with generally accepted
accounting principles of the United States of America, requires management to
make estimates and assumptions that affect the reported amounts of assets and
liabilities and the disclosure of contingent assets and liabilities at the date
of the financial statements and recognized revenues and expenses for the
reporting periods.

Significant areas
requiring the use of estimates include the valuation of long-lived assets, the
valuation of shares issued for the purchase of the remaining Domain Name
Purchase payments, the collectability of accounts receivable and the valuation
of deferred tax assets.  Actual results may differ significantly from these
estimates.

(c)

   



Revenue recognition:

Gaming revenues have been recognized on the basis of total dollars wagered,
including bonuses wagered, less commissions on all games less all winnings payable
to players.

Advertising revenues have been recognized as the advertising campaign or
impressions and clicks are made on the website and when collection of the
amounts are reasonably assured. Cash received in advance of the advertising
campaigns or impressions and clicks are recorded under unearned revenue.

(d)

  



Foreign currency:

The consolidated financial statements are presented in United States dollars,
the functional currency of the Company. Transaction amounts denominated in
foreign currencies are translated at



exchange rates prevailing at the transaction dates. Carrying values of monetary
assets and liabilities are adjusted at each balance sheet date to reflect the
exchange rate at that date. Non-monetary assets and liabilities are translated
at the exchange rate on the original transaction date. Gains and losses from
restatement of foreign currency monetary and non-monetary assets and

Page 7

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

(d)

  



Foreign currency:
(Continued)

liabilities are included in income. Revenues and expenses are translated at the
rates of exchange prevailing on the dates such items are recognized in earnings.

(e)  Impairment of
long-lived assets and long-lived assets to be disposed of:

During the periods
presented, the only long-lived assets reported on the Company'
s consolidated
balance sheet are equipment, other assets, and domain name rights. Long-lived
assets and certain identifiable recorded intangibles are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying amount of
an asset may not be recoverable.  Recoverability of assets to be held and used
is measured by a comparison of the carrying amount of an asset to future net
cash flows expected to be generated by the asset.

If such assets are
considered to be impaired, the impairment to be recognized is measured by the
amount by which the carrying amount of the assets exceeds the fair value of the
assets.  Assets to be disposed of are reported at the lower of the carrying
amount and the fair value less costs to sell.

(f)  Domain name
and intangible assets:

The Company has capitalized the cost of the purchase of the domain name
Bingo.com and was amortizing the cost over five years from the date of
commencement of operations.


In 2002, the
Company suspended the amortization of the domain name cost in accordance


with


Accounting
Standards Codification ("ASC")
350, where companies are no longer required to amortize indefinite life assets
but

instead
test the indefinite intangible asset for impairment at least annually.

The capitalized amount is based on the net
present value of the minimum payments permitted under the terms of the purchase
agreement.




During the year ended December 31, 2010, the Company purchased the remaining
Domain Name payments for $900,000, payable in 6,000,000 common shares of
Bingo.com, Ltd., at a value of $0.15 per share.


The domain name is
tested for impairment by comparing the future cash flows of the domain name with
its carrying value. The Company determined that as a result of level 3
unobservable inputs in accordance with ASC 820, Fair Value Measurements and
Disclosures, that the fair value of the domain name exceeded the carrying value
and therefore no impairment existed for the periods presented.

(g) New
accounting pronouncements and changes in accounting policy:

In September 2009, the Financial Accounting Standards Board ("FASB") issued
authoritative guidance regarding multiple-deliverable revenue arrangements. 
This guidance addresses how to separate deliverables and how to measure and
allocate consideration to one or more units of accounting.  Specifically, the
guidance requires that consideration be allocated among multiple deliverables
based on relative selling prices. The guidance establishes a selling price
hierarchy of (1) vendor-specific objective evidence, (2) third-party evidence
and (3) estimated selling price.  This guidance is effective for annual periods
beginning after June 15, 2010 but may be early adopted as of the beginning of an
annual period.  The Company has adopted this guidance and it

Page 8

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

(g) New
accounting pronouncements and changes in accounting policy:
(Continued)

is considered that it does not have a material impact on the Company'
s financial
reporting and disclosures.

In April 2010, the
FASB issued Accounting Standards Update ("ASU") 2010-13, Compensation - Stock
Compensation (Topic 718), amending ASC 718. ASU 2010-13 clarifies that a
share-based payment award with an exercise price denominated in the currency of
a market in which the entity's equity securities trade should not be classified
as a liability if it otherwise qualifies as equity.  ASU 2010-13 also improves
GAAP by improving consistency in financial reporting by eliminating diversity in
practice.  ASU 2010-13 is effective for interim and annual reporting periods
beginning after December 15, 2010
(January
1, 2011 for the Company)
..  The Company has adopted ASU 2010-09, but it
does not have a material impact on the Company's financial reporting and
disclosures.

In December 2010,
the FASB issued ASU No. 2010-28 - When to Perform Step 2 of the Goodwill
Impairment Test for Reporting Units with Zero or Negative Carrying Amounts. 
This update provides amendments to ASC Topic 350 - Intangibles, Goodwill and
Other that requires an entity to perform Step 2 impairment test even if a
reporting unit has zero or negative carrying amount.  The first step is to
identify potential impairments by comparing the estimated fair value of a
reporting unit to its carrying value, including goodwill. If the carrying value
of a reporting unit exceeds the estimated fair value, a second step is performed
to measure the amount of impairment, if any. The second step is to determine the
implied fair value of the reporting unit's goodwill, measured in the same manner
as goodwill is recognized in a business combination, and compare that amount
with the carrying amount of the goodwill. If the carrying value of the reporting
unit goodwill exceeds the implied fair value of that goodwill, an impairment
loss is recognized in an amount equal to that excess.  The Company has adopted
ASU No. 2010-28 effective January 1, 2011. As a result of this standard,
goodwill impairments may be reported sooner than under current practice. The
Company does
not expect ASU No. 2010-28 to have a material impact on the consolidated
financial statements.

In December 2010, the FASB issued ASU 2010-29, which contains updated accounting guidance to
clarify the acquisition date that should be used for reporting pro forma
financial information when comparative financial statements are issued. This
update requires that a company should disclose revenue and earnings of the
combined entity as though the business combination(s) that occurred during the
current year had occurred as of the beginning of the comparable prior annual
reporting period only. This update also requires disclosure of the nature and
amount of material, nonrecurring pro forma adjustments. The provisions of this
update, which are to be applied prospectively, are effective for business
combinations for which the acquisition date is on or after the beginning of the
first annual reporting period beginning on or after December 15, 2010, with
early adoption permitted. The impact of this update on the Company's
consolidated financial statements will depend on the size and nature of future
business combinations and is therefore not

Page 9

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

(g) New
accounting pronouncements and changes in accounting policy:
(Continued)

expected to have
any impact on the Company's consolidated financial statements for the quarter ended June
30, 2011.

In May 2011, the
FASB issued ASU No. 2011-04, "Amendments to Achieve Common Fair Value
Measurement and Disclosure Requirement in U.S. GAAP and International Financial
Reporting Standards" ("IFRS") ("ASU 2011-04").  The amendments in ASU 2011-04 do
not modify the requirements for when fair value measurements apply; rather, they
generally represent clarifications on how to measure and disclose fair value
under ASC 820, Fair Value Measurement.  For U.S. GAAP, most of the changes are
clarifications of existing guidance or wording changes to align with IFRS 13,
Fair Value Measurement.   ASU 2011-04 is effective on a prospective basis for
interim and annual periods beginning after December 15, 2011, with early
adoption not permitted for public entities.  In the period of adoption, a
reporting entity will be required to disclose a change, if any, in valuation
technique and related inputs that result from applying ASU 2011-04 and to
quantify the total effect, if practicable. The Company is currently evaluating the
impact of the adoption of ASU 2011-04 on its financial position, results of
operations and disclosures. Adoption of this standard is not expected to have a
material impact on the financial statements.

In June 2011, the
FASB issued ASU No. 2011-05, "Presentation of Comprehensive Income" ("ASU 2011-05").  The objective of this update is to improve the comparability,
consistency, and transparency of financial reporting and to increase the
prominence of items reported in other comprehensive income. To increase the
prominence of items reported in other comprehensive income and to facilitate
convergence of GAAP and IFRS. The amendments in ASU 2011-05 require entities to
present the total of comprehensive income, the components of net income, and the
components of other comprehensive income either in a single continuous statement
of comprehensive income or in two separate but consecutive statements.
Additionally, the amendments in ASU 2011-05 require an entity to present on the
face of the financial statements reclassification adjustments for items that are
reclassified from other comprehensive income to net income in the statement(s)
where the components of net income and the components of other comprehensive
income are presented. ASU 2011-05 is effective retrospectively for interim and
annual periods beginning after December 15, 2011, with early adoption
permitted.  The Company is currently evaluating the impact of the adoption of ASU
2011-05 on its financial statements.

(h)  Financial instruments:

(i)  Fair values:

The fair value of
accounts receivable, accounts payable, accrued liabilities and accounts payable
and accrued liabilities - related party approximate their financial statement
carrying amounts due to the short-term maturities of these instruments.

Page 10

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

(h)  Financial instruments:
(Continued)

In general, fair
values determined by Level 1 inputs utilize quoted prices (unadjusted) in active
markets for identical assets or liabilities. Fair values determined by Level 2
inputs utilize data points that are observable such as quoted prices, interest
rates and yield curves. Fair values determined by Level 3 inputs are
unobservable data points for the asset or liability, and include situations
where there is little, if any, market activity for the asset.  The Company's
cash was measured using Level 1 inputs.

(ii)  Foreign
currency risk:

The Company
operates internationally, which gives rise to the risk that cash flows may be
adversely impacted by exchange rate fluctuations.  The Company has not entered
into any forward exchange contracts or other derivative instrument to hedge
against foreign exchange risk.

(i)   
Reclassification

Certain comparative figures have been reclassified to conform to the
presentation adopted in the current period.

3.    Sale of subsidiaries:

Effective April
30, 2010, the Company sold Bingo.com Services Limited and Bingo.com Operations
Limited in an arms length transaction for $250,000. Due to the migrating onto
the Unibet's Partner Program and the Company's transition from providing active
gaming operations to that of a marketing-focused entity, these subsidiaries and
the assets contained therein no longer served a useful purpose to the Company.

Page 11

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



3.    Sale of subsidiaries:
(Continued)

The net assets of Bingo.com
Services Limited and Bingo.com Operations Limited as at April 30, 2010 were as
follows:

|                                                           |   | April 30, 2010
|---------------------------------------------------------- | - | --------------
|                                                           |   |               
|Assets                                                     |   |               
|Current assets:                                            |   |               
|Cash                                                       | $ | 13,956        
|Accounts
		receivable less allowance for doubtful accounts |   | 22,204        
|Prepaid expenses                                           |   | 37,860        
|Total Current Assets                                       |   | 74,020        
|                                                           |   |               
|Equipment, net                                             |   | 94,376        
|                                                           |   |               
|Other assets                                               |   | 104,222       
|                                                           |   |               
|Total Assets                                               | $ | 272,618       
|                                                           |   |               
|Liabilities                                                |   |               
|Current liabilities:                                       |   |               
|Accounts payable                                           | $ | 37,701        
|Accrued
		liabilities                                      |   | 45,595        
|Provision for
		progressive jackpots                       |   | 117,154       
|Total Current
		Liabilities                                | $ | 200,450       
|                                                           |   |               
|Net Assets                                                 | $ | 72,168        
|                                                           |   |               
|Proceeds on the sale
		of subsidiaries                     | $ | 250,000       
|Less net assets                                            |   | (72,168)      
|Profit on the sale
		of subsidiaries                       | $ | 177,832       

4.   Sale of US players and related assets:

Effective October
12, 2006, the Company, in response to the United States Unlawful Internet
Gambling Enforcement Act, sold its United States players and related assets for
$1,200,050, payable by the arms-length purchaser at a variable rate over the
subsequent months. There is no set period for repayment and it is interest free.
The Company has fully provided for the outstanding amount due.  The Company will
recognize the profit from the sale of these assets as and when payment is
received. During the quarter ended June 30, 2011, the Company collected $nil
(June 30, 2010 - $nil) in payment for these assets.

During the year
ended December 31, 2010, the Company was advised that the purchaser had ceased
operations and is in the process of winding up the company. Therefore the
Company has determined that $658,286 will never be recovered.

Page 12

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



4.   Sale of US players and related assets:
(Continued)

|                                                                   |   | Amount   
|------------------------------------------------------------------ | - | ---------
|Balance remaining December
		31, 2009                              | $ | 774,550  
|                                                                   |   |          
|Payments received                                                  |   | (5,000)  
|                                                                   |   |          
|Amount deemed
		irrecoverable and removed from accounts receivable |   | (658,286)
|                                                                   |   |          
|Balance remaining December
		31, 2010                              | $ | 111,264  
|                                                                   |   |          
|Payments received                                                  |   | -        
|                                                                   |   |          
|Balance remaining June 30,
		2011                                  | $ | 111,264  

The amount has been fully provided for as part of allowance for doubtful
accounts.

5.    Domain name rights and
intangible asset:

The rights to use the domain name bingo.com were acquired in January of 1999 for
a cash payment of $200,000 and the issuance of 500,000 shares of common stock of
the Company at a value of $2.00 per share. The agreement was signed with Bingo,
Inc., an unrelated party at the date of signing of the agreement. Under the
terms of the agreement, the Company is required to make quarterly domain name
purchase payments to the vendor based on 4% of annual gross revenue (as defined
in the agreement), with total minimum payments of $1,100,000 in the first three
years, including the initial cash payment, required over


the 99 year period
ending December 31, 2098. These minimum payment commitments were completed on
June 30, 2002. During the year ended December 31, 2002, the agreement was
amended so that the remaining domain name purchase

payments to the vendor are made monthly,
based on 4% of the preceding month's gross revenue. During the year ended
December 31, 2010, the Company purchased the remaining Domain Name payments for
$900,000, with the issuance of 6,000,000 common shares of the Company, at a
value of $0.15 per share. During the quarter ended June 30, 2011, expense
payments of $nil (June 30, 2010 - $14,838) were paid in accordance with the
amended agreement.

Domain name rights have been capitalized on the balance sheet based on the
present value of the future minimum royalty payments.


In 2002, the
Company suspended the amortization of the domain name in accordance with ASC
350, Intangibles - Goodwill and Others, where companies are no longer permitted
to amortize indefinite life intangible assets.

|June 30, 2011      |   | Cost      |   | Accumulated amortization |   | Net book
		Value
|------------------ | - | --------- | - | ------------------------ | - | ----------------
|                   |   |           |   |                          |   |                 
|Domain name rights | $ | 2,834,500 | $ | 677,259                  | $ | 2,157,241       



|December 31, 2010  |   | Cost      |   | Accumulated amortization |   | Net book
		Value
|------------------ | - | --------- | - | ------------------------ | - | ----------------
|                   |   |           |   |                          |   |                 
|Domain name rights | $ | 2,834,500 | $ | 677,259                  | $ | 2,157,241       

Page 13

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



6.   
Stockholder'
s Equity:

During the quarter ended June 30, 2011, the
Company recorded stock based compensation expense of $nil (June 30, 2010 -
$7,768) but did recognize $1,415 (June 30, 2010 - $2,830) in consulting fees on
options vested.

No options were granted or exercised during the period ended June 30, 2011.

7.   Commitments:

The Company leases office facilities in
Vancouver, British Columbia, Canada, The Valley, Anguilla, British West Indies
and London, United Kingdom. These office facilities are leased under operating
lease agreements. The Canadian operating lease expires on April 30, 2014. The
Anguillan operating lease expired on April 1, 2011 but unless 3 month's notice is
given it automatically renews for a future 3 months until notice is given. The
United Kingdom lease is leased from a company owned by a current director and
officer of the Company. This lease is for 30 days and is automatically renewed
with a 30 day notice period.

Minimum lease payments under these operating
leases are approximately as follows:

|     |   |       
|---- | - | ------
|2011 | $ | 14,243
|2012 |   | 18,976
|2013 |   | 18,976
|     |   |       

The Company paid rent expense totaling $43,971
for the quarter ended June 30, 2011 (June 30, 2010 - $29,717).

The Company has a management consulting
agreement with T.M. Williams (Row), Inc., an Anguilla incorporated company, and
Mr. Williams dated August 20, 2001, (the "Williams Agreement"), amended February
28, 2002, in connection with the provision of services to the Company by Mr.
Williams. The agreement was amended during the year ended December 31, 2010 to
include a consultancy payment of $11,666 per month payable in arrears. This
contract is for the provision of services by Mr. Williams as Executive Chairman
of the Company.

8.    Income Taxes:

Bingo.com, Ltd. is
domiciled in the tax-free jurisdiction of Anguilla, British West Indies. However
certain of the Company's subsidiaries incur income taxation. The Company has
provided $25 during the quarter ended June 30, 2011, for income tax (June 30, 2010 - $31,970).

The tax effects of
temporary differences that give rise to significant portions of the deferred tax
assets and deferred tax liabilities at June 30, 2011, and December 31, 2010, are
presented below:

|                                    |   | June 30, 2011 |   | December 31, 2010
|----------------------------------- | - | ------------- | - | -----------------
|Deferred tax assets:                |   |               |   |                  
|Net operating loss carry
		forwards | $ | 141,123       | $ | 139,463          
|                                    |   |               |   |                  
|Valuation Allowance                 |   | (141,123)     |   | (139,463)        
|                                    | $ | -             | $ | -                



Page 14

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



8.    Income Taxes:
(Continued)

In assessing the realizability of deferred tax
assets, management considers whether it is more likely than not that some
portion or all of the deferred tax assets will not be realized. The ultimate
realization of deferred tax assets is dependent upon the generation of future
taxable income during the periods in which those differences become deductible.

Management considers the scheduled reversal of
deferred tax liabilities, projected future taxable income, and tax planning
strategies in assessing the realizability of deferred tax assets.

9.    Related Party Transactions:

The Company has a liability of $4,045 (December 31, 2010 - $3,860), to a company
owned by a current director and officer of the Company for payment of services
rendered and expenses incurred by the current director and officer of the
Company.

The Company has a liability of $242 (December 31, 2010 - $113), to a director
and officer of the Company for payment of services rendered and expenses
incurred by the director and officer of the Company.

Payments made to Bingo, Inc. in relation to the domain name purchase payment
totaled $nil during the quarter ended June 30, 2011 (June 30, 2010 - $14,838).
During the year ended December 31, 2010, the Company acquired the remaining
Domain Name Purchase payments for 6,000,000 common shares at a value of $0.15
per share for a total value of $900,000.

The Company has a
liability of $7,000 (December 31, 2010 - $500), to independent directors of the
Company for payment of services rendered.

The related party
transactions are in the normal course of operations and were measured at the
exchange amount, which is the amount of consideration established and agreed to
by the related party.

10.
Segmented information:

Revenue

The Company operates in one reportable business
segment, the business of marketing games and entertainment based on the game of
bingo through its Internet portal, bingo.com, supported mainly by the

revenue generated from the deposits received for
the games for money and selling advertising on the website.  The revenue for the
quarter ended
June 30, 2011 and
2010, has been derived primarily from the revenue generated from the deposits
received for the games for money.

Equipment

The Company's equipment is located as follows:

|Net Book Value           |   | June 30,
		2011 |   | December 31, 2010
|------------------------ | - | --------------- | - | -----------------
|                         |   |                 |   |                  
|Anguilla                 | $ | 1,635           | $ | 1,963            
|Canada                   |   | 10,142          |   | 17,012           
|United Kingdom           |   | 2,120           |   | 2,544            
|United States of America |   | 4,311           |   | 5,284            
|                         | $ | 18,208          | $ | 26,803           

Page 15

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Six Months ended
June 30, 2011 and 2010

(Unaudited)



11.       Concentrations:

Major customers

For the quarter ended June 30, 2011, there was
no single player on the gaming site who had wagered more than 10% of the total
gaming revenue. The Company is reliant on Unibet to provide contracted services
pursuant to its Partner Program. The Company has a receivable from Unibet of
$131,485 as at June 30, 2011 (December 31, 2010 - $34,857).

During the quarter ended June 30, 2011 and 2010,
the Company offered limited advertising. Therefore there were no advertising
sales representing more than 10% of the total sales.

12. 
Concentrations of Credit Risk:

Financial instruments that potentially subject
the Company to concentrations of credit risk consist primarily of cash and
accounts receivable.  The Company places its cash with high quality financial
institutions and limits the amount of credit exposure with any one institution.

The Company currently maintains a substantial
portion of its day-to-day operating cash balances at financial institutions. At
June 30, 2011, the Company had total cash balances of $886,428 (December 31,
2010 - $1,396,384) at financial institutions, where $562,097 (December 31, 2010
- $771,396) is in excess of federally insured limits. The Company has
concentrations of credit risk with respect to accounts receivable, as large
amounts of its accounts receivable are concentrated geographically in the United
Kingdom amongst a small number of customers.

As of June 30, 2011, the Company had one
customer totaling $131,485, who accounted for total accounts receivable greater
than 10%. As of December 31, 2010, the Company had two customers, totaling
$34,857 and $16,073 who accounted for greater than 10% of the total accounts
receivable.

The Company controls credit risk through
monitoring procedures and receiving prepayments of cash for services rendered. 
The Company performs credit evaluations of its customers but generally does not
require collateral to support accounts receivable.

Page 16

ITEM 2.        Management'
s Discussion and Analysis of Financial Condition
and Results of Operations

The following Management's Discussion and
Analysis or Plan of Operation contains forward-looking statements that involve
risks and uncertainties, as described below.  Bingo.com, Ltd.'s (the "
Company", "we", or "us") actual results could differ materially from those anticipated in
these forward-looking statements.  The following discussion should be read in
conjunction with the unaudited interim consolidated financial statements and
notes thereto included in Part I - Item 1 of this Quarterly Report, and the
audited consolidated financial statements and notes thereto and the Management
Discussion and Analysis or plan of Operations included in our Annual Report on
Form 10-K for the fiscal year ended December 31, 2010.

FORWARD LOOKING
STATEMENTS

All statements contained in this Quarterly Report on Form
10-Q and the documents incorporated herein by reference, as well as statements
made in press releases and oral statements that may be made by us or by
officers, directors or employees acting on our behalf, that are not statements
of historical fact constitute "forward-looking statements" within the meaning of
the Private Securities Litigation Reform Act of 1995.  Such forward-looking
statements involve known and unknown risks, uncertainties and other factors that
could cause our actual results to be materially different from historical
results or from any future results expressed or implied by such forward-looking
statements. Readers should consider statements that include the terms "believe,"
"belief," "expect," "plan," "anticipate," "intend" or the like to be uncertain
and forward-looking. In addition, all statements, trends, analyses and other
information contained in this report relative to trends in net sales, gross
margin, anticipated expense levels and liquidity and capital resources,
constitute forward-looking statements. Particular attention should be paid to
the facts of our limited operating history, the unpredictability of our future
revenues, our need for and the availability of capital resources, the evolving
nature of our business model, and the risks associated with systems development,
management of growth and business expansion.  Except as required by law, we
undertake no obligation to update any forward-looking statement, whether as a
result of new information, future events or otherwise. All cautionary statements
made herein should be read as being applicable to all forward-looking statements
wherever they appear.  Readers should consider the risks more fully described in
our Annual Report on Form 10-K for the year ended December 31, 2010, filed with
the Securities and Exchange Commission (the "SEC") and should not place undue
reliance on any forward-looking statements.

Page 17

OVERVIEW

Bingo.com, Ltd. (the "Company") is in the
business of owning and marketing a bingo based entertainment website that
provides a variety of Internet games plus other forms of entertainment,
including an online community, chat rooms, and more. Located at www.bingo.com,
the Company has built one of the leading bingo portals on the Internet. The
Bingo.com website has attracted millions of visitors of which over 1,997,500
have gone through a detailed sign-up process and become registered users. The
level of Internet traffic that arrives at Bingo.com has a direct impact on our
revenues as, generally, the greater the Internet traffic, the greater the amount
of gaming or advertising revenue received.

The Company generates its main source of revenue
from players who deposit funds into their Bingo.com accounts and play games for
money.  An additional source of revenue comes from selling advertising on the
website to other companies who wish to advertise their products to our user
demographic.  The Company obtained a gaming license and commenced gambling
operations from Curacao, Netherlands Antilles in May 2005. The Company was
granted an additional license by the Lotteries and Gaming Authority of Malta,
and commenced operating under this Maltese license in March 2009.

During the year ended December 31, 2010,
Bingo.com joined the Unibet International Limited ("Unibet") Partner Program as
a network operator of their multi-language and multi-currency bingo and casino
system.  Bingo.com players participate alongside players from Unibet'
s other
partner sites, such as Mariabingo.com and Bingo.se, where the combined gaming
liquidity creates one of the largest and most international online gaming
systems in operation.  As a member of the Partner Program, and in return for a
fixed percentage of the gaming revenues generated on the Bingo.com website,
Unibet provides Bingo.com with the Internet technology, gambling software,
financial processing, customer support, and many other services required to
operate an online gambling business.  In addition, as a member of the Partner
Program, Bingo.com is no longer required to secure or maintain any online
gambling licenses of its own as the Company is permitted to offer Internet
gambling products to its players pursuant to Unibet's licences in relevant
jurisdictions.

Since joining the Unibet Partner Program, we
embarked on a cost focused restructure of the Bingo.com organization which has
included a significant staff downsizing, the termination of hosting and other
operational contracts, the sale of computer hardware, a reduction in office
space, the release of both our Maltese and Curacao gaming licenses, and much
more.  The Bingo.com restructuring program was completed in the quarter ending
June 30, 2011.  The remaining costs of Bingo.com are now focused behind the
marketing function of the organization as we attempt to establish the Bingo.com
brand in the new markets in which we now operate to generate increasing amounts
of targeted Internet traffic to www.bingo.com and to build a large base of
valuable customers.  We intend to expand our business, leveraging the many
different languages and currencies supported by Unibet's system, by launching
targeted marketing campaigns in jurisdictions which we expect will be most
responsive to Bingo.com's online offering.

The Bingo.com website provides players the
ability to purchase bingo cards online for cash, with the winner of each bingo
game winning a percentage of the total cards purchased for that particular bingo
game. The website is divided into two main sections: (1) the main section is
accessible to players from countries where the Company offers its pay-to-play
games; and, (2) the second section is focused on a free-to-play offering for the
remaining countries.  Depending on the pay-to-play or free-to-play section of
the website, the Company provides online entertainment content to players
consisting of multiplayer bingo games, video poker, casino games and slot
machines.

Gaming revenue from the Bingo.com website
accounted for approximately 97% of our revenue for the quarter ended June 30,
2011.

We have made a significant investment in the
development of our website, purchase of domain name, branding, marketing, and
maintaining operations.  As a result we have incurred significant losses since
inception, and as of June 30, 2011, had an accumulated deficit of $15,065,385.

Page 18

CRITICAL
ACCOUNTING POLICIES

Our discussion and analysis of our financial
condition and results of operations are based upon our financial statements,
which except for lack of all detailed note disclosures, have been prepared in
conformity with accounting principles generally accepted in the United States.
The preparation of these financial statements requires us to make estimates and
judgments that affect the reported amounts of assets, liabilities, revenues and
expenses, and related disclosure of contingent assets and liabilities. On an
ongoing basis, management evaluates these judgments and estimates, including
whether there are any uncertainties as to compliance with the revenue
recognition criteria described below, and recoverability of long-lived assets,
as well as the assessment as to whether there are contingent assets and
liabilities that should be recognized or disclosed for the consolidated
financial statements to fairly present the information required to be set forth
therein. We base our estimates on historical experience and on various other
assumptions that are believed to be reasonable under the circumstances, the
results of which form the basis for making judgments about the carrying values
of assets and liabilities that are not readily apparent from other sources.
Actual results may differ from these estimates under different assumptions or
conditions.

We consider the following accounting policies to
be both those most important to the portrayal of our financial condition and
require the most subjective judgment:

- Revenue recognition;

- Impairment of long-lived assets and long-lived
assets to be disposed of;

Revenue recognition:

The Company generates the majority of its
revenue from gaming revenue. Gaming revenues have been recognized on the basis
of total dollars wagered, including bonus wagered, less commissions on all games
less all winnings payable to players.

Advertising revenues
have been recognized as the advertising campaign or impressions and clicks are
made on the website and when collection of the amounts are reasonably assured.
Cash received in advance of the advertising campaigns or impressions and clicks
are recorded under unearned revenue.

Impairment of long-lived assets and long-lived
assets to be disposed of:

Management evaluates long-lived assets for
impairment in accordance with the provisions of ASC 360 Property, Plant and
Equipment and ASC 350, Intangibles-Goodwill and Others.  These assets comprise
mainly property and equipment, other assets and the bingo.com domain name. The
impairment review is performed by management, whenever events and circumstances
indicate that the assets may be impaired. In performing this review, we estimate
the future net cash flows from the assets and compare this amount to the
carrying value. If this review indicates the carrying value may not be
recoverable, impairment losses are measured and recognized based on the
difference between the estimated discounted cash flows over the remaining life
of the assets and the assets' carrying value. Changes in our future net cash
flow estimates may impact our assessment as to whether a particular long-lived
asset has been impaired.

Page 19

RESULTS OF OPERATIONS

Revenue

Total revenue for the quarter ended June 30,
2011, was $363,492, an increase of 3% from revenue of $353,619 for second
quarter of 2010 and an increase of 47% from revenue of $247,044 in the first
quarter of 2011. Gaming Revenue was $352,413, an increase of 6% in the quarter
ended June 30, 2011, compared to Gaming Revenue of $333,115 in the second
quarter of 2010 and an 52% increase from revenue of $231,177 in the first
quarter of 2011. This increase compared to the second quarter of fiscal 2010 and
the first quarter of 2011, is due to a television marketing campaign. We earned
advertising revenue of $11,079 in the quarter ended June 30, 2011, a decrease of
46% from advertising revenue of $20,504 in the second quarter of 2010 and a
decrease of 30% from advertising revenue of $15,867 in the first quarter of
2011. During the quarter ended March 31, 2010 the Company suspended sales of new
advertising.

Cost of producing revenue

We recorded cost of producing revenue of $nil
during the quarter ended June 30, 2011, a decrease compared to costs of $294,618
for the second quarter of 2011 and costs of $nil in the first quarter of 2011.

Prior to the migration of our players to the
Unibet's Partner Program, the cost of revenue consisted of bonuses granted on
deposits made by players, the cost of hosting the website, payment processing
fees in relation to deposits from and withdrawals to our players, software
license fees, gaming taxation and the domain name purchase payments. These costs
of producing revenue, except for the domain name purchase payments which were
acquired by the Company during the year ended December 31, 2010, have now been
assumed by Unibet International Limited as part of the services provided by them
in exchange for a commission on net revenue.

Sales and marketing expenses

Sales and marketing expenses increased to
$161,142 for the quarter ended June 30, 2011, an increase over expenses of
$33,630 in the second quarter of 2010 and a decrease from expenses of $496,679
in the first quarter of 2011. Sales and marketing expenses principally include
costs for signup bonuses, television marketing, Search Engine Optimization
expenses, prizes for our players and other bonuses and incentives offered to
gaming players. The increase in sales and marketing expenses for the quarter
ended June 30, 2011, compared to the second quarter of 2010 is due to a
television marketing campaign. The campaign was launched in the first quarter of
fiscal 2011. In the second quarter of 2011, we reduced our television marketing
campaign expenses and engaged in more focused television marketing efforts.

We expect to continue to incur sales and
marketing expenses to increase traffic and, consequently, deposits to our web
portal. These costs will include affiliate commissions, salaries, television and
Internet based advertising, and other promotional expenses intended to increase
our subscriber base and improve gaming revenue. There can be no assurances that
these expenditures will result in increased traffic or significant additional
revenue.

General and administrative
expenses

General and administrative expenses consist
primarily of premises costs for our office, legal and professional fees, and
other general corporate and office expenses. General and administrative expenses
decreased to $83,754 for the second quarter of 2011, a decrease of 4% from costs
of $87,130 for the second quarter of 2010 and an increase of 11% from costs of
$75,430 in the first quarter of 2011. General and administrative expenses have
decreased in comparison to the prior year due to the migration to the Unibet's
Partner Program whereby we have reduced many of our costs, especially the
development of the bingo.com website. The increase in general and administrative
expenses compared to the first quarter of fiscal 2011, is due to the expenses
incurred in holding the 2011 Annual General Meeting.

Page 20

We expect to continue to incur general and
administrative expenses to support the business, and there can be no assurances
that we will be able to generate sufficient revenue to cover these expenses.

Salaries, wages, consultants and benefits

Salaries, wages, consultants and benefits
decreased to $104,399 for the quarter ended June 30, 2011, compared to salaries,
wages, consultants and benefits of $274,923 in the second quarter of 2010 and an
decrease over salaries, wages, consultants and benefits of $443,528 in the first
quarter of 2011. The majority of the Company's salaries, wages, consultants and
benefits are incurred in Canadian Dollars. This decrease compared to the second
quarter of 2010 and the first quarter of 2011, is due to the one time payment of
severance to certain members of our staff in the second quarter of 2010 and the
first quarter of 2011.

Depreciation and amortization

Equipment is depreciated using the declining
balance method over the useful lives of the assets, ranging from three to five
years. Depreciation and amortization decreased to $1,743 during the quarter
ended June 30, 2011, a decrease over costs of $9,686 during the same quarter in
the prior year and a decrease from costs of $2,650 in the first quarter of 2011.
This decrease in depreciation and amortization is due to the aging of the
Company'
s equipment and the disposal of obsolete equipment.

Stock based Compensation

During the year ended December 31, 2006, the
Company adopted ASC 718, Compensation-Stock Compensation, which requires us to
expense stock options granted. Stock based compensation decreased to $nil during
the quarter ended June 30, 2011, a decrease over stock based compensation of
$7,768 during the same quarter in the prior year and no change from stock based
compensation of $nil in the first quarter of 2011. This decrease in stock based
compensation during the quarter ended June 30, 2011, is due to the amendment to
all outstanding unvested options, to amend them to vest immediately during the
third quarter of fiscal 2010.

**Income taxes**

The Company incurred income tax expense of $25
during the quarter ended June 30, 2011, in relation to profits earned in its
subsidiaries in different jurisdictions compared to taxation expense of $31,970
in the second quarter of fiscal 2010 and taxation expense of $2,627 in the first
quarter of fiscal 2011. During the year ended December 31, 2005, Bingo.com, Inc.
merged with its subsidiary Bingo.com, Ltd. in Anguilla, British West Indies.
Anguilla is a zero tax jurisdiction.

Other Income

During the quarter ended June 30, 2010, we sold
the subsidiaries Bingo,com Services Limited and Bingo.com Operations Limited for
$250,000 and recorded a profit on the sale of these subsidiaries of $177,832.

During the quarter ended June 30, 2010, we
reversed a provision of $193,051 for progressive jackpots from old jackpot games
from the Abberant gaming system, which was discontinued in January 2010.

Net income (loss) and income
(loss) per share

Net income for the three months ended June 30,
2011, amounted to $8,520, an income of $0.00 per share, as opposed to a net loss
of $27,977, a loss of $0.00 per share for the same period in 2010 and as
opposed  to a net loss of $743,332 or $0.01 per share in the first quarter of
2011. The switch to a profit for the quarter ended June 30, 2011, compared to
net losses in the second quarter of 2010 and the first quarter of

Page 21

2011, is due
to the increase in revenue as a result of the television marketing and a
reduction in operating costs.

LIQUIDITY AND CAPITAL
RESOURCES

We had cash of $886,428 and positive working
capital of $1,002,277 at June 30, 2011.  This compares to cash of $1,396,384 and
positive working capital of $1,723,394 at December 31, 2010.

During the quarter ended June 30, 2011, we
provided cash of $47,542 from operating activities and used cash in operating
activities of $504,949 for the six months ended June 30, 2010. This compares to
using cash from operating activities of $553,635 in second quarter of 2010 and
using cash from operating activities of $818,508 for the six months ended June
30, 2010 and compared to using cash of $552,491 in the first quarter of 2011.

Our future capital requirements will depend on a
number of factors, including costs associated with the marketing of our Web
portal, the success and acceptance of our gaming operations.

ITEM
4T.       Controls and Procedures

(a)        Evaluation of disclosure controls and
procedures.

As required by Rule 13a-15 under
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), the
Company carried out an evaluation under the supervision and with the
participation of the Company's management, including the President and Chief
Executive Officer and the Chief Financial Officer, of the effectiveness of the
Company's disclosure controls and procedures as of June 30, 2011. In designing
and evaluating the Company's disclosure controls and procedures, the Company and
its management recognize that there are inherent limitations to the
effectiveness of any system of disclosure controls and procedures, including the
possibility of human error and the circumvention or overriding of the controls
and procedures. Accordingly, even effective disclosure controls and procedures
can only provide reasonable assurance of achieving their desired control
objectives. Additionally, in evaluating and implementing possible controls and
procedures, the Company's management was required to apply its reasonable
judgment. Furthermore, in the course of this evaluation, management considered
certain internal control areas, in which we have made and are continuing to make
changes to improve and enhance controls. Based upon the required evaluation, the
Chief Executive Officer and the Chief Financial Officer concluded that as of
June 30, 2011, the Company's disclosure controls and procedures were effective
(at the "reasonable assurance" level mentioned above) to ensure that information
required to be disclosed by the Company in the reports it files or submits under
the Exchange Act is recorded, processed, summarized and reported within the time
periods specified in the Securities and Exchange Commission's rules and forms.

From time-to-time, the Company and
its management have conducted and will continue to conduct further reviews and,
from time to time put in place additional documentation, of the Company's
disclosure controls and procedures, as well as its internal control over
financial reporting. The Company may from time to time make changes aimed at
enhancing their effectiveness, as well as changes aimed at ensuring that the
Company's systems evolve with, and meet the needs of, the Company's business.
These changes may include changes necessary or desirable to address
recommendations of the Company's management, its counsel and/or its independent
auditors, including any recommendations of its independent auditors arising out
of their audits and reviews of the Company's financial statements. These changes
may include changes to the Company's own systems, as well as to the systems of
businesses that the Company has acquired or that the Company may acquire in the
future and will, if made, be intended to enhance the effectiveness of the
Company's controls and procedures. The Company is also continually striving to
improve its management and operational efficiency and the Company expects that
its efforts in that regard

Page 22

will from time to time directly or indirectly affect
the Company's disclosure controls and procedures, as well as the Company's
internal control over financial reporting.

(b)        Changes in
internal controls.

There were no significant changes
in the Company's internal controls or other factors that could significantly
affect the Company's internal controls subsequent to the date of their
evaluation.

Page 23

PART II - OTHER INFORMATION

ITEM 1.          Legal
Proceedings

We are not currently a party to any legal
proceeding, and was not a party to any other legal proceeding during the quarter
ended June 30, 2011. We are currently not aware of any other legal proceedings
proposed to be initiated against the Company. However, from time to time, we may
become subject to claims and litigation generally associated with any business
venture.

ITEM 2.         
Unregistered Sales of Equity Securities and Use of Proceeds

There were no sales of equity securities during
the quarter ended June 30, 2011.

ITEM 3.          Defaults
Upon Senior Securities

Not applicable.

ITEM 4.          Submission
of Matters to a Vote of Security Holders

During the quarter ended June 30, 2011, we held
our Annual Meeting of Stockholders for the purposes of electing our directors
and to ratify the appointment of Davidson & Company LLP, Chartered Accountants,
as our independent auditors for the 2011 fiscal year. The Company issued a
schedule 14A proxy statement to the shareholders on May 5, 2011.

All nominees for directors were elected and the
appointment of auditors was ratified. The voting on each matter is set forth
below:

|Nominee        | For        | Against | Abstain | Not Voted
|-------------- | ---------- | ------- | ------- | ---------
|T. M. Williams | 50,650,996 | 9,100   | 18,640  | 3,996,365
|J. M. Williams | 50,652,796 | 7,300   | 18,640  | 3,996,365
|C. M. Devereux | 50,651,296 | 8,800   | 18,640  | 3,996,365
|G. Whitton     | 50,651,296 | 8,800   | 18,640  | 3,996,365
|F. Curtis      | 50,651,296 | 8,800   | 18,640  | 3,996,365
|E.
Lungerud    | 50,651,195 | 8,901   | 18,640  | 3,996,365

Proposal to
ratify the appointment of Davidson & Company LLP, Chartered Accountants

as our independent auditors for the 2011 fiscal year.

| | For        | Against | Abstain | Not Voted
| | ---------- | ------- | ------- | ---------
| | 54,059,158 | 102,656 | 513,287 | -        

ITEM 5.          Other
Information

During the quarter ended June 30, 2011, the
company entered management agreements with its executive officers and certain
staff. Mr. T. M. Williams stepped down as President and CEO of the Company, and
continues as Executive Chairman.  Mr. J. M. Williams was appointed President and
CEO.  Mr. H. Bromley will continue in his role as CFO for the Company under a
consulting agreement. Mr. C. M. Devereux will continue to stand on the board of
directors but will no longer have an active day to day role in the Company.

During the quarter ended June 30, 2011, the
Company entered into a new lease agreement for the Canadian office space. The
lease expires April 30, 2014.

Page 24

ITEM 6.          Exhibits and reports on
Form 8-K

Exhibits

The following instruments are included as
exhibits to this Report.  Exhibits incorporated by reference are so indicated.

|Exhibit Number | Description                                                                                                                                                                                                    
|-------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|4.4            | Convertible
		Debenture between the Company and unrelated parties dated July 2, 2002.
		(b)                                                                                                                    
|4.5            | Common Stock Purchase Warrant between
		the Company and unrelated parties dated July 2, 2002. (b)                                                                                                              
|10.2           | Asset Purchase Agreement by and between
		Bingo, Inc. and Progressive Lumber, Corp. dated January 18, 1999. (a)                                                                                                
|10.24          | Amended Consulting Agreement dated
		February 28, 2002, between the Company, T.M. Williams (Row), Ltd., and
		T.M. Williams. (c)                                                                               
|10.29          | Amendment of Asset
		Purchase Agreement dated July 1, 2002. (d)                                                                                                                                                
|10.32          | Code of Business
		Conduct and Ethics dated December 22, 2006. (e)                                                                                                                                             
|10.33          | Amended Consulting
		Agreement dated June 16, 2010, between the Company, T.M. Williams (Row),
		Ltd., and T.M. Williams. (f)                                                                                   
|10.34          | Executive
		Summary of Comprehensive Valuation Report by Evans & Evans Inc. on the
		Bingo.com, Ltd. 4% Domain Name Purchase Payments. (g)                                                                     
|10.35          | Consulting
		agreement dated April 1, 2011, between the Company and H. W. Bromley (h)                                                                                                                          
|31.1           | Certificate of Chief Executive Officer
		pursuant to the Securities Exchange Act Rules 13a-15(e) and 15d -15(e)
		as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
		dated August
15, 2011.
|31.2           | Certificate of Chief Financial Officer
		pursuant to the Securities Exchange Act Rules 13a-15(e) and 15d -15(e)
		as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
		dated August
15, 2011.
|32.1           | Certification from
		the Chief Executive Officer of Bingo.com, Ltd. pursuant to 18 U.S.C.
		Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
		Act of 2002 dated August
15,
		2011.      
|32.2           | Certification from
		the Chief Financial Officer of Bingo.com, Ltd. pursuant to 18 U.S.C.
		Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
		Act of 2002 dated August
15,
		2011.      

(a) Previously filed with the Registrant'
s
registration statement on Form 10 on June 9, 1999.

(b) Previously filed with the Company's
quarterly report on Form 10-Q for the period ended September 30, 2002, on
November 14, 2002.

(c) Previously filed with the Company's
quarterly report on Form 10-Q for the period ended June 30, 2002, on August 14,
2002.

(d) Previously filed with the Company's year end
report on Form 10-K/A for the year ended December 31, 2002, on May 8, 2003.

(e) Previously filed with the Company's report
on Form 8-K on December 26, 2006.

(f) Previously filed with the Company's report
on Form 8-K on June 17, 2010.

(g) Previously filed with the Company's report
on Form 10-Q on August 13, 2010.

(h) Filed with the Company's report on Form 10-Q
on May 12, 2011

Page 25

Reports on Form 8-K.

During the quarter ended June 30, 2011, we filed
an 8K announcing the results of our Annual General Meeting.

Reports Subsequent to the
quarter ended June 30, 2011.

None

Page 26

SIGNATURES

In accordance with the
requirements of the Exchange Act, the registrant caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized.



|Date: | August

		15, 2011 |                                                                                            | BINGO.COM, LTD.    
|----- | ------------------ | ------------------------------------------------------------------------------------------ | -------------------
|      |                    | (Registrant)                                                                              
|Date: | August

		15, 2011 |                                                                                            | /S/ J.M. Williams  
|      |                    | J. M. Williams,
		Chief Executive Officer, and President
		(Principal
		Executive Officer)
|Date: | August

		15, 2011 |                                                                                            | /S/
		H. W. Bromley
|      |                    | H.W. Bromley, Chief
		Financial Officer
		(Principal
		Accounting Officer)                

Page 27

EXHIBIT 31.1

CERTIFICATIONS

I, J. M. Williams, certify that:

1.
  I have reviewed this quarterly report on Form 10-Q of Bingo.com, Ltd.;

2.  Based on my knowledge, this report does not
contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period covered by
this report;

3. Based on my knowledge, the financial
statements, and other financial information included in this report, fairly
present in all material respects the financial condition, results of operations
and cash flows of Bingo.com, Ltd. as of, and for, the periods presented in this
quarterly report;

4.  Bingo.com, Ltd.'s other certifying
officer(s) and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)   Designed such disclosure controls and
procedures, or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating to
Bingo.com, Ltd., including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in which this
report is being prepared;

(b)   Designed such internal control over
financial reporting, or caused such internal control over financial reporting to
be designed under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting
principles;

(c)   Evaluated the effectiveness of Bingo.com,
Ltd.'s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of as of June 30, 2011, covered by this quarterly report based on such
evaluation; and

(d)   Disclosed in this report any change
Bingo.com, Ltd.'s internal control over financial reporting that occurred during
Bingo.com, Ltd.'s most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, Bingo.com, Ltd.'s internal control over
financial reporting; and

5.  Bingo.com, Ltd.'s other certifying
officer(s) and I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to Bingo.com, Ltd.'s auditors and the audit
committee of Bingo.com, Ltd.'s board of directors (or persons performing the
equivalent functions):

(a)   All significant deficiencies and material
weaknesses in the design or operation of internal control over financial
reporting which are reasonably likely to adversely affect Bingo.com, Ltd.'s
ability to record, process, summarize and report financial information; and

(b)   Any fraud, whether or not material, that
involves management or other employees who have a significant role in the
registrant's internal control over financial reporting.

Signed: 
/S/ J. M. Williams
                                                       
Date:August
15,
2011

J. M. Williams,

Chief Executive Officer and President

(Principal Executive Officer)

Page 28

EXHIBIT 31.2

CERTIFICATIONS

I, H. W. Bromley, certify that:

1.   I have reviewed this quarterly report on
Form 10-Q of Bingo.com, Ltd.;

2.   Based on my knowledge, this report does not
contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period covered by
this report;

3. Based on my knowledge, the financial
statements, and other financial information included in this report, fairly
present in all material respects the financial condition, results of operations
and cash flows of Bingo.com, Ltd. as of, and for, the periods presented in this
quarterly report;

4. Bingo.com, Ltd.'s other certifying officer(s) and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)   Designed such disclosure controls and
procedures, or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating to
Bingo.com, Ltd., including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in which this
report is being prepared;

(b)   Designed such internal control over
financial reporting, or caused such internal control over financial reporting to
be designed under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting
principles;

(c)   Evaluated the effectiveness of Bingo.com,
Ltd.'s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of as of June 30, 2011, covered by this quarterly report based on such
evaluation; and

(d)   Disclosed in this report any change
Bingo.com, Ltd.'s internal control over financial reporting that occurred during
Bingo.com, Ltd.'s most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, Bingo.com, Ltd.'s internal control over
financial reporting; and

5.  Bingo.com, Ltd.'s other certifying
officer(s) and I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to Bingo.com, Ltd.'s auditors and the audit
committee of Bingo.com, Ltd.'s board of directors (or persons performing the
equivalent functions):

(a)   All significant deficiencies and material
weaknesses in the design or operation of internal control over financial
reporting which are reasonably likely to adversely affect Bingo.com, Ltd.'s
ability to record, process, summarize and report financial information; and

(b)   Any fraud, whether or not material, that
involves management or other employees who have a significant role in the
registrant's internal control over financial reporting.

Signed:/S/ H. W. Bromley
                                                     
Date:August
15,
2011

H.W. Bromley,

Chief Financial Officer

(Principal Accounting Officer)

Page 29

EXHIBIT 32.1

CERTIFICATION
PURSUANT TO

18 U.S.C.
SECTION 1350,

AS ADOPTED
PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of
Bingo.com, Ltd. (the "Company") on Form 10-Q for the period ended June 30
,
2011
, as filed with the Securities and Exchange Commission on the date
hereof (the "Report"), I, J. M. Williams, Chief Executive Officer of the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:

a)
     

The Report fully complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

b)       The information contained in this Report
fairly presents, in all material respects, the financial condition and results
of operations of the Company.

/S/ J.M. Williams

J. M. Williams

President and Chief
Executive Officer

August

15, 2011

A signed original of this written statement
required by Section 906 has been provided to Bingo.com, Ltd. and will be
retained by the company and furnished to the Securities and Exchange Commission
or its staff upon request.

Page 30

EXHIBIT 32.2

CERTIFICATION
PURSUANT TO

18 U.S.C.
SECTION 1350,

AS ADOPTED
PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of
Bingo.com, Ltd. (the "Company") on Form 10-Q for the period ended

June 30, 2011
, as filed with the
Securities and Exchange Commission on the date hereof (the "Report"
), I, H. W.
Bromley, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that:

a)
       

The Report fully complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

b)
       

The information contained in this Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.



/S/ H. W. Bromley

H. W. Bromley

Chief Financial
Officer

August

15, 2011

A signed original of this written statement
required by Section 906 has been provided to Bingo.com, Ltd. and will be
retained by the company and furnished to the Securities and Exchange Commission
or its staff upon request.

Page 31