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 March 31, 2014

[   
	]      [    ]    
	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.)



National Bank of Anguilla Corporate Building, 1St
  Floor

St Mary's Road, TV1 02P

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 69,627,703 as of May 14, 2014.                                                                                



BINGO.COM,
	LTD.

QUARTERLY
	REPORT ON FORM 10-Q

FOR THE
	PERIOD ENDED MARCH 31, 2014



TABLE OF
	CONTENTS

|                                                                       |                      | PAGE
|---------------------------------------------------------------------- | -------------------- | ----
|PART I - FINANCIAL INFORMATION                                         | 2                   
|ITEM 1.                                                                | Financial Statements | 2   
|Consolidated Balance Sheets                                            | 2                   
|Consolidated Statements of
          Operations and Comprehensive Loss | 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 | 18
|-------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------- | --
|ITEM 4T.                                                                                                                                     | Controls and Procedures.                                                                | 23
|PART II - OTHER
          INFORMATION                                                                                                        | 25                                                                                     
|ITEM 1.                                                                                                                                      | Legal Proceedings                                                                       | 25
|ITEM 2.                                                                                                                                      | Unregistered Sales of Equity Securities and Use of Proceeds                             | 25
|ITEM 3.                                                                                                                                      | Defaults Upon Senior Securities                                                         | 25
|ITEM 4.                                                                                                                                      | Submission of Matters to a Vote of
          Security Holders                           | 25
|ITEM 5.                                                                                                                                      | Other Information                                                                       | 25
|ITEM 6.                                                                                                                                      | Exhibits and reports on Form 8-K                                                        | 26
|SIGNATURES                                                                                                                                   | 28                                                                                     
|EXHIBITS                                                                                                                                     | 29                                                                                     
|CERTIFICATIONS                                                                                                                               | 29                                                                                     
|Certification
          pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
          of the  Sarbanes-Oxley Act of 2002. | 31                                                                                     

Page 1

# PART I - FINANCIAL INFORMATION

## ITEM
  1.                     
  Financial Statements.

BINGO.COM,
  LTD. and Subsidiaries

Consolidated
	Balance Sheets

(Unaudited)

|As at                                                                                                                                             |   | March 31, 2014 |  |   | December 31, 2013
|------------------------------------------------------------------------------------------------------------------------------------------------- | - | -------------- |  | - | -----------------
|                                                                                                                                                  |   |                |  |   |                  
|Assets                                                                                                                                            |   |                |  |   |                  
|Current assets:                                                                                                                                   |   |                |  |   |                  
|Cash                                                                                                                                              | $ | 837,550        |  | $ | 491,203          
|Accounts
			receivable less allowance for doubtful
			accounts $nil
			 (December 31, 2013 - $nil)                                                |   | 429,939        |  |   | 281,257          
|Prepaid
			expenses                                                                                                                               |   | 83,837         |  |   | 112,095          
|Total Current
			Assets                                                                                                                           |   | 1,351,326      |  |   | 884,555          
|                                                                                                                                                  |   |                |  |   |                  
|Equipment, net                                                                                                                                    |   | 10,375         |  |   | 7,770            
|                                                                                                                                                  |   |                |  |   |                  
|Other assets
			(Note 5)                                                                                                                          |   | 1,325,535      |  |   | 1,446,038        
|                                                                                                                                                  |   |                |  |   |                  
|Security
			deposits                                                                                                                              |   | 11,151         |  |   | 11,519           
|                                                                                                                                                  |   |                |  |   |                  
|Domain name
			rights and intangible assets (Note 6)                                                                                              |   | 1,257,241      |  |   | 1,257,241        
|                                                                                                                                                  |   |                |  |   |                  
|Deferred tax
			asset, less valuation allowance of $17,824 (December 31, 2013 -
			$17,201) (Note 9)                                              |   | -              |  |   | -                
|                                                                                                                                                  |   |                |  |   |                  
|Total Assets                                                                                                                                      | $ | 3,955,628      |  | $ | 3,607,123        
|                                                                                                                                                  |   |                |  |   |                  
|Liabilities and
			Stockholders' Equity                                                                                                           |   |                |  |   |                  
|Current
			liabilities:                                                                                                                           |   |                |  |   |                  
|Accounts
			payable                                                                                                                               | $ | 105,401        |  | $ | 159,891          
|Accrued
			liabilities                                                                                                                            |   | 83,003         |  |   | 67,374           
|Accounts
			payable and accrued liabilities - related
			party (Note
			10)                                                                       |   | 51,333         |  |   | 11,275           
|Total Current
			Liabilities                                                                                                                      |   | 239,737        |  |   | 238,540          
|                                                                                                                                                  |   |                |  |   |                  
|Commitments
			(Note 8)                                                                                                                           |   |                |  |   |                  
|                                                                                                                                                  |   |                |  |   |                  
|Stockholders'
			equity (Note 7):                                                                                                                 |   |                |  |   |                  
|Common stock,
			no par value, unlimited shares
			authorized,
			69,627,703 shares issued and outstanding
			(December 31,
			2013 - 67,877,703) |   | 20,797,690     |  |   | 20,097,690       
|Accumulated
			deficit                                                                                                                            |   | (17,106,379)   |  |   | (16,753,687)     
|Accumulated
			other comprehensive income:
			Foreign
			currency translation adjustment                                                          |   | 24,580         |  |   | 24,580           
|Total
			Stockholders' Equity                                                                                                                     |   | 3,715,891      |  |   | 3,368,583        
|                                                                                                                                                  |   |                |  |   |                  
|Total
			Liabilities and Stockholders' Equity                                                                                                     | $ | 3,955,628      |  | $ | 3,607,123        
|                                                                                                                                                  |   |                |  |   |                  

See accompanying notes to the consolidated financial statements.

Page 2

BINGO.COM, LTD.

  and Subsidiaries

Consolidated
  Statements of Operations

  and Comprehensive Loss

For Periods Ended March 31, 2014 and 2013

(Unaudited)

|                                                       |  |   | 2014       |  |   | 2013      
|------------------------------------------------------ |  | - | ---------- |  | - | ----------
|                                                       |  |   |            |  |   |           
|Advertising revenue                                    |  | $ | 7,142      |  | $ | 7,439     
|Gaming revenue                                         |  |   | 541,329    |  |   | 582,760   
|Total revenue                                          |  |   | 548,471    |  |   | 590,199   
|                                                       |  |   |            |  |   |           
|Cost of sales:                                         |  |   |            |  |   |           
|Trophy Bingo amortization (Note 5)                     |  |   | 120,503    |  |   | -         
|Total cost of sales                                    |  |   | 120,503    |  |   | -         
|                                                       |  |   |            |  |   |           
|Gross Profit                                           |  |   | 427,968    |  |   | 590,199   
|                                                       |  |   |            |  |   |           
|Operating expenses:                                    |  |   |            |  |   |           
|Depreciation and amortization                          |  |   | 724        |  |   | 807       
|Directors fees                                         |  |   | 2,500      |  |   | 2,500     
|General and administrative                             |  |   | 60,436     |  |   | 80,151    
|Salaries, wages, consultants and benefits              |  |   | 151,084    |  |   | 72,746    
|Selling and marketing                                  |  |   | 355,224    |  |   | 868,789   
|Trophy Bingo development (Note 5)                      |  |   | 209,080    |  |   | -         
|Total operating expenses                               |  |   | 779,048    |  |   | 1,024,993 
|                                                       |  |   |            |  |   |           
|Loss before other income (expense) and income
			taxes |  |   | (351,080)  |  |   | (434,794) 
|                                                       |  |   |            |  |   |           
|Other income (expense):                                |  |   |            |  |   |           
|Foreign exchange loss                                  |  |   | (1,709)    |  |   | (36,800)  
|Interest and other income                              |  |   | 97         |  |   | 405       
|                                                       |  |   |            |  |   |           
|Loss before income taxes                               |  |   | (352,692)  |  |   | (471,189) 
|                                                       |  |   |            |  |   |           
|Income tax expense                                     |  |   | -          |  |   | -         
|                                                       |  |   |            |  |   |           
|Net loss                                               |  | $ | (352,692)  |  | $ | (471,189) 
|                                                       |  |   |            |  |   |           
|Other Comprehensive income (loss)                      |  |   | -          |  |   | -         
|                                                       |  |   |            |  |   |           
|Comprehensive loss                                     |  | $ | (352,692)  |  | $ | (471,189) 
|                                                       |  |   |            |  |   |           
|Net loss per common share, basic                       |  | $ | (0.01)     |  | $ | (0.01)    
|Net loss per
			common share, diluted                  |  | $ | (0.01)     |  | $ | (0.01)    
|                                                       |  |   |            |  |   |           
|Weighted average common shares outstanding, basic      |  |   | 68,222,147 |  |   | 65,877,703
|Weighted
			average common shares outstanding, diluted |  |   | 68,222,147 |  |   | 65,877,703

See
	accompanying notes to the consolidated financial statements.

Page
    3

BINGO.COM,
  LTD.

  and Subsidiaries

Consolidated
  Statements of Stockholders' Equity

For the period ended March 31, 2014

(Unaudited)

|                           | Common stock |             | Accumulated
			Other Comprehensiveincome |                                            |                              
|-------------------------- | ------------ | ----------- | ---------------------------------------- | ------------------------------------------ | -----------------------------
|                           | Shares       | Amount      | Accumulated Deficit                      | Foreign
			currency translation adjustment | Total
			Stockholders' Equity
|Balance, December 31, 2013 | 67,877,703   | $20,097,690 | $(16,753,687)                            | $ 24,580                                   | $3,368,583                   
|                           |              |             |                                          |                                            |                              
|Private placement          | 500,000      | 200,000     | -                                        | -                                          | 200,000                      
|                           |              |             |                                          |                                            |                              
|Private placement          | 1,250,000    | 500,000     | -                                        | -                                          | 500,000                      
|                           |              |             |                                          |                                            |                              
|Net
			loss                | -            | -           | (352,692)                                | -                                          | (352,692)                    
|Balance, March 31, 2014    | 69,627,703   | $20,797,690 | $
			(17,106,379)                        | $ 24,580                                   | $ 3,715,891                  
|                           |              |             |                                          |                                            |                              

See
	accompanying notes to the consolidated financial statements.

Page
    4

BINGO.COM, LTD.

  and Subsidiaries

Consolidated
  Statements of Cash Flows

For periods
	ended March 31, 2014 and 2013

(Unaudited)

|                                                                                  |  |   | 2014      |   | 2013     
|--------------------------------------------------------------------------------- |  | - | --------- | - | ---------
|Cash
			flows from operating activities:                                          |  |   |           |   |          
|Net
			loss                                                                       |  | $ | (352,692) | $ | (471,189)
|Adjustments to reconcile net loss to net cash
			used
			in operating activities: |  |   |           |   |          
|Depreciation and amortization                                                     |  |   | 724       |   | 807      
|Trophy Bingo amortization                                                         |  |   | 120,503   |   | -        
|Changes in operating assets and liabilities:                                      |  |   |           |   |          
|Accounts receivable                                                               |  |   | (148,682) |   | 205,197  
|Prepaid expenses                                                                  |  |   | 28,258    |   | 161,703  
|Security deposits                                                                 |  |   | 368       |   | 239      
|Accounts payable and accrued liabilities                                          |  |   | 52,898    |   | 28,371   
|Net
			cash used in operating activities                                          |  |   | (298,623) |   | (74,872) 
|                                                                                  |  |   |           |   |          
|Cash
			flows from investing activities:                                          |  |   |           |   |          
|Acquisition of equipment                                                          |  |   | (3,329)   |   | (1,583)  
|Software development                                                              |  |   | (51,701)  |   | (248,552)
|Net
			cash used in investing activities                                          |  |   | (55,030)  |   | (250,135)
|                                                                                  |  |   |           |   |          
|Cash
			flows from financing activities:                                          |  |   |           |   |          
|Proceeds from the issuance of shares                                              |  |   | 700,000   |   | -        
|Net cash provided by
			financing activities                                      |  |   | 700,000   |   | -        
|                                                                                  |  |   |           |   |          
|Change
			in cash                                                                 |  |   | 346,347   |   | (325,007)
|                                                                                  |  |   |           |   |          
|Cash,
			beginning of period                                                      |  |   | 491,203   |   | 876,004  
|Cash,
			end of period                                                            |  | $ | 837,550   | $ | 550,997  
|                                                                                  |  |   |           |   |          
|Supplementary information:                                                        |  |   |           |   |          
|Interest paid                                                                     |  | $ | -         | $ | -        
|Income taxes paid                                                                 |  | $ | -         | $ | -        
|Non-cash financing activity                                                       |  | $ | -         | $ | -        
|Non-cash investing activity                                                       |  | $ | -         | $ | -        
|                                                                                  |  |   |           |   |          

Page
    5

BINGO.COM,
LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended March
31, 2014 and 2013

(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, 2013, included in
the Company's Annual Report on Form 10-K, filed March 25, 2014, 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 for the quarters
ended March 31, 2014 and 2013, and has an accumulated deficit of $17,106,379 as
at March 31, 2014.  This raises substantial doubt about the Company's ability to
continue as a going concern.

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

Three Months ended
March 31, 2014 and 2013

(Unaudited)



2.         Summary of
significant accounting policies:

(a)
   
Basis of
presentation:

These consolidated
financial statements have been prepared in accordance with U.S. GAAP. The
financial statements include the accounts of the Company's wholly-owned
subsidiaries,English Bay Office Management
Limited (registered in British Columbia, Canada), Coral Reef Marketing Inc.
(registered in Anguilla), Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc.,
Bingo Acquisition Corp, Shoal Media Inc. (registered in Anguilla), and the 99%
owned subsidiary, Bingo.com (UK) plc. (registered in the United Kingdom).
Bingo.com N.V. (registered in Curacao, Netherlands Antilles) is included in the
2013 fiscal year but was sold on December 19, 2013 (Note 4). 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 U.S. GAAP, 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 and judgment include the valuation of long-lived
assets, software development, the collectability of accounts receivable, revenue
recognition and the valuation of deferred tax assets.  Actual results may differ
significantly from these estimates.

Although the
Company believes that its approach to estimates and judgments as described
herein is reasonable, actual results could differ.

(c)
 
Revenue
recognition:

Gaming revenues have been recognized on the basis of total dollars 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.

Trophy Bingo revenues have been recognized on the sale of in game purchases at
the time of purchase.

(d)
  
Foreign currency:

The consolidated financial statements are presented in United States dollars,
the functional currency of the Company and its subsidiaries. The Company
accounts for foreign currency transactions and the translation of foreign
currency financial statements under Statement ASC 830, Foreign Currency Matters.
Transaction amounts denominated in foreign currencies are

Page 7

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

(d)
  
Foreign currency: (Continued)

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 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:

The
Company accounts for long-lived assets in accordance with the provisions of ASC
360, Property, Plant and Equipment and ASC 350, Intangibles-Goodwill and Others.
During the periods presented, the only long-lived assets reported on the
Company's consolidated balance sheet are equipment, other assets, security
deposits, and domain name rights.  These provisions require that long-lived
assets and certain identifiable recorded intangibles be 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 ASC 350, where companies
are no longer required to amortize indefinite life assets but instead test the
indefinite life 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. 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.

Page 8

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

(g)  Software
Development Costs:

Software
development costs incurred in the research and development of new software
products and enhancements to existing software products for external use are
expensed as incurred once technological feasibility has been established. After
technological feasibility is established, any software development costs are
capitalized and amortized at the greater of the straight-line basis over the
estimated economic life of the related product or the ratio that current gross
revenues for a product bear to the total of current and anticipated future gross
revenues for the related product. For the period ended March 31, 2014, the
Company is amortizing the software development costs over a period of 3 years. .
The Company performs an annual review of the estimated economic life and the
recoverability of such capitalized software costs, using a net realizable value
test.

If a determination
is made that capitalized amounts are not recoverable based on the estimated cash
flows to be generated from the applicable software, any remaining capitalized
amounts are written off. Although the Company believes that its approach to
estimates and judgments as described herein is reasonable, actual results could
differ and the Company may be exposed to increases or decreases in revenue that
could be material.  Total Software Development Costs for the development of
Trophy Bingo were $1,655,118 as at March 31, 2014 (December 31, 2013 -
$1,446,038).

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

In March 2013, the FASB issued ASU 2013-05,
Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition
of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an
Investment in a Foreign Entity, which provides guidance on releasing cumulative
translation adjustments out of accumulated comprehensive income into net income
when a parent either sells a part or all of its investment in a foreign entity
or no longer holds a controlling financial interest in a subsidiary or group of
assets that is a nonprofit activity or a business within a foreign entity. This
guidance is effective prospectively for interim and annual periods beginning on
January 1, 2014. Early adoption is permitted. As the Company has not ceased to
have a controlling financial interest in a subsidiary or group of assets that is
a business within a foreign entity, the adoption of this guidance did not have a
significant impact on the Company's consolidated financial position, results of
operations, or cash flows.

In April 2013, the FASB issued ASU 2013-07,
requiring financial statements to be prepared using the liquidation basis of
accounting when liquidation is "imminent." Liquidation is considered imminent
when the likelihood is remote that the organization will return from liquidation
and either: (a) a plan for liquidation is approved by the person or persons with
the authority to make such a plan effective and the likelihood is remote that
the execution of the plan will be blocked by other parties; or (b) a plan for
liquidation is being imposed by other forces (e.g., involuntary bankruptcy). In
cases where a plan for liquidation was specified in the organization's governing
documents at inception (e.g., limited-life entities), the organization should
apply the liquidation

Page 9

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

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

basis of accounting only if the approved plan
for liquidation differs from the plan for liquidation that was specified in the
organization's governing documents. The ASU requires financial statements
prepared using the liquidation basis to present relevant information about a
company's resources and obligations in liquidation, including: (a) The
organization's assets measured at the amount of the expected cash proceeds from
liquidation, including any items it had not previously recognized under U.S. GAAP, that it expects to either sell in liquidation or use in settling
liabilities (e.g., trademarks); (b) The organization's liabilities as recognized
and measured in accordance with existing guidance that applies to those
liabilities; (c) Accrual of the costs it expects to incur and the income it
expects to earn during liquidation, including any anticipated disposal costs.
The amendments in ASU 2013-07 are effective for interim and annual reporting
periods beginning after December 15, 2013, with early adoption permitted. The
implementation of this update had no effect on the Company's consolidated
financial statements.

In July 2013, the FASB issued ASU No. 2013-11,
Income Taxes (Topic 740): Presentation of Unrecognized Tax Benefit When a Net
Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward
Exists ("ASU 2013-11"), which requires an entity to present an unrecognized tax
benefit as a reduction to a deferred tax asset in the financial statements, when
a net operating loss carryforward, a similar tax loss, or a tax credit
carryforward exists. If the deferred tax asset is not available at the reporting
date to settle any additional income taxes that would result from the
disallowance of a tax position or the entity does not intend to use, the
deferred tax asset for such purpose, the unrecognized tax benefit should be
presented in the financial statements as a liability and should not be combined
with deferred tax assets. ASU 2013-11 is effective for the Company beginning
January 1, 2014. The adoption of ASU 2013-11 did not have a material impact on
the Company's reported results of operations or financial position.

In April 2014, the FASB issued ASU No. 2014-08,
Presentation of Financial Statements (Topic 205) and Property, Plant, and
Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of
Disposals of Components of an Entity (ASU 2014-08), Under this revised guidance,
only disposals representing a strategic shift in operations, such as a disposal
of a major geographic area, a major line of business or a major equity method
investment, will be presented as discontinued operations. ASU 2014-08 is
effective prospectively for the Company in our first quarter of fiscal 2015,
with early adoption permitted. We do not believe the adoption of this standard
will have a significant impact on our consolidated financial statements.

There have been no other recent accounting
standards, or changes in accounting standards, during the three months ended
March 31, 2014, as compared to the recent accounting standards described in the
Annual Report, that are of material significance, or have potential material
significance, to us.

Page 10

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



2.         Summary of
significant accounting policies: (Continued)

(i)  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.  Cash is carried
at fair value using a level 1 fair value measurement.

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 included 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.

(j)   
Reclassification

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

3.         Acquisition of subsidiary:

Effective January 1, 2013, the Company acquired 100% of the share capital of
Shoal Media Inc., an Anguillian corporation from Mr. T. M. Williams, a related
party, for $6,820. The Company accounted for the transaction as an asset
acquisition. The net assets of Shoal Media Inc. were as follows:

Page 11

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



3.         Acquisition of subsidiary:
(Continued)

|                            |   | January 1, 2013
|--------------------------- | - | ---------------
|                            |   |                
|Assets                      |   |                
|Current assets:             |   |                
|Cash                        | $ | 5,590          
|Total Current Assets        | $ | 5,590          
|                            |   |                
|Liabilities                 |   |                
|Current liabilities:        |   |                
|Accounts payable            | $ | -              
|Total Current
		Liabilities | $ | -              
|                            |   |                
|Net Assets                  | $ | 5,590          

4.    Sale of subsidiary:

Effective
December 19, 2013, the Company sold Bingo.com N.V. in an arms length transaction
for $1. Since gaining a gaming license in Malta and moving our operations from
Curacao to Malta in 2009, Bingo.com N.V. has been a dormant subsidiary.  The
Company sold the subsidiary, because it did not want to incur further costs to
support a dormant subsidiary. The net assets of Bingo.com N.V. as at December
19, 2013, were as follows:

|                                                           |   | December 19, 2013
|---------------------------------------------------------- | - | -----------------
|                                                           |   |                  
|Assets                                                     |   |                  
|Current assets:                                            | $ |                  
|Accounts
		receivable less allowance for doubtful accounts |   | 1,318            
|Total Current Assets                                       |   | 1,318            
|                                                           |   |                  
|Total Assets                                               | $ | 1,318            
|                                                           |   |                  
|Liabilities                                                |   |                  
|Current liabilities:                                       |   |                  
|Accounts payable                                           | $ | 2,130            
|Total Current
		Liabilities                                | $ | 2,130            
|                                                           |   |                  
|Net Assets                                                 | $ | (812)            

Page 12

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



5.    Other assets:

During the year ended December 31, 2012, the
Company commenced development of a social bingo game. During the quarter ended
March 31, 2014, the Company launched Trophy Bingo on Android. The Company ceased
to capitalize the development costs and commenced the amortization of the
capitalized development costs over a period of three years.

|March 31, 2014                                |   | Capitalized
		Expenses |   | Accumulated
		amortization |   | Net
		book
		Value
|--------------------------------------------- | - | ---------------------- | - | -------------------------- | - | ------------------
|                                              |   |                        |   |                            |   |                   
|Trophy Bingo capitalized development expenses | $ | 1,446,038              | $ | 120,503                    | $ | 1,325,535         

During the quarter ended March 31, 2014, the
Company expensed $209,080 (March 31, 2013 - $nil) in development costs.

6.    Domain name
rights and intangible assets:

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 was 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, 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 were 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. In
accordance with ASC Topic 420-10-25-11, the Company expensed the Domain Name
Purchase payments of $900,000 during the year ended December 31, 2010.

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

|March 31, 2014     |   | Cost      |   | Accumulated
		amortization |   | Net
		book
		Value
|------------------ | - | --------- | - | -------------------------- | - | ------------------
|                   |   |           |   |                            |   |                   
|Domain name rights | $ | 1,934,500 | $ | 677,259                    | $ | 1,257,241         



|December 31, 2013  |   | Cost      |   | Accumulated
		amortization |   | Net book
		Value
|------------------ | - | --------- | - | -------------------------- | - | ----------------
|                   |   |           |   |                            |   |                 
|Domain name rights | $ | 1,934,500 | $ | 677,259                    | $ | 1,257,241       

Page 13

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



7.   
Stockholder's Equity:

(a) 
Common stock issuances:

During the quarter ended March 31, 2014, the
Company completed two separate private placements of a combined 1,750,000 common
shares at $0.40 per share. Total proceeds of both offerings was $700,000.

(b)  Stock option plans:

No options were granted or exercised during the
period ended March 31, 2014.

During the quarter ended March 31, 2014,
360,000 options with an exercise price of $0.27
per share expired unexercised.

8.   Commitments:

The Company
leases office facilities in Vancouver, British Columbia, Canada, and The Valley,
Anguilla, British West Indies. These office facilities are leased under
operating lease agreements. The Canadian operating lease expires on April 30,
2017. 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.

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

|     |   |       
|---- | - | ------
|2014 | $ | 14,080
|2015 |   | 17,773
|2016 |   | 17,773
|     |   |       

The Company paid rent expense totaling $7,300
for the quarter ended March 31, 2014 (March 31, 2013 - $30,581).

The Company has a management consulting
agreement with T.M. Williams (Row), Inc., an Anguilla incorporated company, and
Mr. Williams, a related party, for a consultancy payment based on the Company's
performance with a minimum of $11,000 and a maximum of $25,000 per month.

During the quarter ended March 31, 2014, the
Company entered into an agreement with Jayska Consulting Ltd. and Mr. J. M.
Williams, Chief Executive Officer of Bingo.com, Ltd. for the provision of
services of Mr. J. M. Williams as Chief Executive Officer of the Company. The
Consulting agreement provides for a consultancy payment of GBP5,000 per month
payable in arrears.

During the quarter ended March 31, 2014, the
Company entered into an agreement with LVA Media Inc. and Mr. J. M. Williams,
for the provision of services of Mr. J. M. Williams as Chief Executive Officer
of Bingo.com, Ltd. The Consulting agreement provides for a consultancy payment
based on the Company's performance with a minimum of $7,500 and a maximum of
$25,000 per month.

Page 14

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



9.    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 tax effects of
temporary differences that give rise to significant portions of the deferred tax
assets and deferred tax liabilities at March 31, 2014, and December 31, 2013,
are presented below:

|                                  |   | March 31, 2014 |   | December 31, 2013
|--------------------------------- | - | -------------- | - | -----------------
|Deferred tax assets:              |   |                |   |                  
|Net operating loss carry forwards | $ | 17,824         | $ | 17,201           
|                                  |   |                |   |                  
|Valuation Allowance               |   | (17,824)       |   | (17,201)         
|                                  | $ | -              | $ | -                

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.

10. Related Party
Transactions:

The Company has a liability of $19,116 (December 31, 2013 - $nil), 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 $9,619 (December 31, 2013 - $3,320) to a current
director and officer of the Company for expenses incurred by a current director
and officer of the Company.

The Company has a liability of $6,238 (December 31, 2013 - $nil), 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 $7,502 (December 31, 2013 - $5,002), to the independent directors
of the Company for payment of services rendered. The Company incurred
independent directors fees of $2,500 for the quarter ended March 31, 2014
(Quarter ended March 31, 2013 - $2,500).

The Company has a
liability of $8,858 (December 31, 2013 - $2,953), to an officer of the Company
for payment of services rendered and expenses incurred of $24,233 during the
quarter ended March 31, 2014 (Quarter ended March 31, 2013 - $20,523),
by the officer of the Company.

The Company has a liability to Bingo, Inc. for rental of the UK office of $nil
(December 31, 2013 - $nil) for rental for the quarter ended March 31, 2014 of
$nil (Quarter ended March 31, 2013 - $23,302).

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.



Page 15

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



11.
Segmented information:

Revenue

The Company operates in one reportable business
segment, the business of marketing games and entertainment based principally on
the game of bingo through its Internet portal, Bingo.com.   Bingo.com is
supported by the revenue generated from the deposits received for the games for
money and by selling advertising on the website.  The revenue for the quarters
ended March 31, 2014 and 2013, has been derived primarily from the revenue
generated from the deposits received for the games for money.

The Company had the following revenue by
geographical region.

|                                     |  |   | Three
		Months ended March 31, 2014 |   | Three
		Months ended March 31, 2013
|------------------------------------ |  | - | ----------------------------------- | - | -----------------------------------
|                                     |  |   |                                     |   |                                    
|Gaming revenue                       |  |   |                                     |   |                                    
|Western Europe                       |  | $ | 31,514                              | $ | 58,686                             
|Central, Eastern and Southern Europe |  |   | 2,319                               |   | 5,534                              
|Nordics                              |  |   | 504,445                             |   | 517,763                            
|Other                                |  |   | 3,051                               |   | 777                                
|Total gaming revenue                 |  | $ | 541,329                             | $ | 582,760                            
|                                     |  |   |                                     |   |                                    
|Advertising
		revenue                |  |   |                                     |   |                                    
|Nordics                              |  | $ | 46                                  | $ | 79                                 
|Other                                |  |   | 7,096                               |   | 7,360                              
|Total advertising revenue            |  | $ | 7,142                               | $ | 7,439                              
|                                     |  |   |                                     |   |                                    
|Total revenue                        |  |   |                                     |   |                                    
|Western Europe                       |  | $ | 31,514                              | $ | 58,686                             
|Central, Eastern and Southern Europe |  |   | 2,319                               |   | 5,534                              
|Nordics                              |  |   | 504,491                             |   | 517,842                            
|Other                                |  |   | 10,147                              |   | 8,137                              
|Total revenue                        |  | $ | 548,471                             | $ | 590,199                            



Equipment

The Company's equipment is
located as follows:

|Net Book Value           |   | March
		31, 2014 |   | December 31, 2013
|------------------------ | - | ---------------- | - | -----------------
|                         |   |                  |   |                  
|Anguilla                 | $ | 779              | $ | 849              
|Canada                   |   | 4,359            |   | 4,090            
|United Kingdom           |   | 3,832            |   | 1,298            
|United States of America |   | 1,405            |   | 1,533            
|                         | $ | 10,375           | $ | 7,770            



Page 16

BINGO.COM, LTD.and Subsidiaries

Notes to Consolidated Financial Statements

Three Months ended
March 31, 2014 and 2013

(Unaudited)



12.       Concentrations

Major customers

For the quarter ended March 31, 2014,
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. These services include the supply and
operation of the games (i.e. Bingo and Slots); the development and maintenance
of the website, customer support to our players playing on our website
www.bingo.com, processing all deposits and collection of those funds and
processing all withdrawal requests. The Company has a receivable from Unibet of
$426,271 as at March 31, 2014 (December 31, 2013 - $276,403).

During the quarter ended March 31, 2014 and 2013, the Company offered limited
advertising. Therefore there were no advertising sales representing more than
10% of the total sales.

13. 
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
March 31, 2014, the Company had total cash balances of $837,550 (December 31,
2013 - $491,203) at financial institutions, where $477,587 (December 31, 2013 -
$106,158) 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 March 31, 2014, the Company had one customer totaling $426,271, who
accounted for total accounts receivable greater than 10%. As of December 31,
2013, the Company had one customer, totaling $276,403 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 17

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, 2013.

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, 2013, filed with the Securities and Exchange Commission (the
"SEC") and should not place undue reliance on any forward-looking statements.

Page 18

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 from over 200 countries.
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.  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.  The Unibet
Partner Program provides a complete solution to Bingo.com which includes
gambling licenses, multi-language customer support, financial processing
capabilities, website technology, bingo games, soft games, casino games and many
other services required to operate an online gambling business.  Bingo.com
players continue to play on the website www.bingo.com but now participate in
rooms shared across the entire Unibet Partner Program alongside players from
Maria.com, Bingo.se, and other white label partner sites. These combined games
increase the gaming liquidity and create one of the largest and most
international online gaming systems in operation.

Unibet is paid a commission based on a fixed
percentage of the gaming revenues generated on the Bingo.com website.  Unibet
owns, creates and runs the service offered and it's the Company's responsibility
to drive traffic to the website. As a member of the Partner Program, Bingo.com
is not 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 licenses 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 remaining costs of Bingo.com are now focused behind the marketing
function of the organization as we build the Bingo.com brand in our target
markets and generate increasing amounts of Internet traffic to create a large
base of valuable customers.  We intend to maintain our business, leveraging the
many different languages and currencies supported by Unibet's system, by having
marketing campaigns in jurisdictions which we anticipate will be the most
responsive to Bingo.com's online offering.

Furthermore, in an attempt to maximize the value
of our North American visitors to whom we cannot offer online gambling services,
we have commenced the development of an innovative social bingo game called
Trophy Bingo which we soft-launched globally on Android in the first quarter of
2014 and expect to soft-launch on iOS in the second quarter of 2014.

Gaming revenue from the Bingo.com website
accounted for approximately 99% of our revenue for the quarter ended March 31,
2014. We do not expect significant revenue from Trophy Bingo until full launch
which, is anticipated to be in Q3, 2014.

We have made a significant investment in the
development of our website, the purchase of our domain name, branding,
marketing, and operations and in the development of Trophy Bingo.  As a result
we have incurred significant losses since inception, and as of March 31, 2014,
had an accumulated deficit of $17,106,379.

Page 19

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;

- Software development

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, 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.

Trophy Bingo revenues have been recognized on the sale of in game purchases
at the time of purchase.

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, Security deposits 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.

Software
Development Costs:

Software development costs incurred in the research and development of new
software products and enhancements to existing software products for external
use are expensed as incurred once technological feasibility has been
established. After technological feasibility is established, any software
development costs are capitalized and amortized at the greater of the
straight-line basis over the estimated economic life of the related product or
the ratio that current gross revenues for a product bear to the total of current
and anticipated future gross revenues for the related product. For the period
ended March 31, 2014, the Company is amortizing the software development costs
over a period of 3 years. . The Company performs

Page 20

an annual review of the
estimated economic life and the recoverability of such capitalized software
costs, using a net realizable value test.

If a determination is made that capitalized amounts are not recoverable based on
the estimated cash flows to be generated from the applicable software, any
remaining capitalized amounts are written off. Although the Company believes
that its approach to estimates and judgments as described herein is reasonable,
actual results could differ and the Company may be exposed to increases or
decreases in revenue that could be material.  Total Software Development Costs
for the development of Trophy Bingo were $1,655,118 as at March 31, 2014
(December 31, 2013 - $1,446,038).

Page 21

RESULTS OF OPERATIONS

Revenue

Total revenue for the quarter ended March 31,
2014, was $548,471, a decrease of 7% from revenue of $590,199 for first quarter
of 2013 and an increase of 36% from revenue of $404,488, in the fourth quarter
of 2013. Gaming Revenue was $541,329, a decrease of 7% in the quarter ended
March 31, 2014, compared Gaming Revenue of $582,760 in the first quarter of 2013
and an 36% increase from revenue of $398,390 in the fourth quarter of 2013. This
decrease compared to the first quarter of 2013 is due to a large marketing
campaign in the first quarter of 2013, which resulted in an increase in players.
The increase compared to the fourth quarter of 2013, is due to a large jackpot
winner. We earned advertising revenue of $7,142 in the quarter ended March 31,
2014, a decrease of 4% from advertising revenue of $7,439 in the first quarter
of 2013 and an increase of 17% from advertising revenue of $6,098 in the fourth
quarter of 2013.

Sales and marketing expenses

Sales and marketing expenses were $355,224 for
the quarter ended March 31, 2014, a decrease of 59% over expenses of $868,789 in
the first quarter of 2013 and a decrease of 30% from expenses of $507,421 in the
fourth quarter of 2013. Sales and marketing expenses principally include costs
for television marketing, Search Engine Optimization expenses, prizes for our
players and other bonuses and incentives offered to gaming players. The decrease
in sales and marketing expenses for the quarter ended March 31, 2014, compared
to the first and fourth quarter of 2013 is due to a larger media budget in
fiscal 2013 to drive additional players to the website and to expand into new
European markets.

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, advertising
media purchases, 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 $60,436 for the first quarter of 2014, a decrease of 25% from costs
of $80,151 for the first quarter of 2013 and a decrease of 8% from costs of
$65,746 in the fourth quarter of 2013. General and administrative expenses have
decreased in comparison to the prior year due to the United Kingdom office
rental expiring.

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
increased to $151,084 for the quarter ended March 31, 2014, an increase of 108%
compared to salaries, wages, consultants and benefits of $72,746 in the first
quarter of 2013 and an increase of 137%, over salaries, wages, consultants and
benefits of $63,806 in the fourth quarter of 2013. This increase compared to the
first and fourth quarter of 2013 is due to the partial capitalization of
salaries of staff involved in the development of the Company's new social media
game, Trophy Bingo in the first and fourth quarter of fiscal 2013. The Company
ceased to capitalize the development costs of Trophy Bingo in the first quarter
of 2014.

Page 22

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 $724 during the quarter ended
March 31, 2014, a decrease of 10% over costs of $807 during the same quarter in
the prior year and a decrease of 62% from costs of $1,903 in the fourth quarter
of 2013. This decrease in depreciation and amortization compared to the first
and fourth quarter of fiscal 2013, is due to the aging of the Company's
equipment and the disposal of obsolete equipment.

Trophy Bingo development and
amortization

During the quarter ended March 31, 2014, the Company globally soft-launched
Trophy Bingo on Android. The Company ceased to capitalize the development of
Trophy Bingo and commenced amortizing the capitalized development costs over the
life of the game. The Company expensed $209,080 development costs during the
quarter ended March 31, 2014 and amortized $120,503 of the capitalized
development costs during the quarter ended March 31, 2014.

Net loss and loss per share

Net loss for the three months ended March 31,
2014, amounted to $352,692, a loss of $0.01 per share, a decrease in net loss
compared to net loss of $471,189, a loss of $0.01 per share for the same period
in 2013 and an increase in net loss compared to a net loss of $230,167 or loss
of $0.00 per share in the fourth quarter of 2013. The decrease in net loss for
the quarter ended March 31, 2014, compared to the first quarter of 2013, is due
to the decrease in marketing as a result of the increased marketing campaign in
the first quarter of 2013. The increase in net loss for the quarter ended March
31, 2014, compared to the fourth quarter of 2013, is due to the expensing of the
development costs of Trophy Bingo and commencing the amortization of the
development costs.

LIQUIDITY AND CAPITAL RESOURCES

We had cash of $837,550 and positive working
capital of $1,111,589 at March 31, 2014.  This compares to cash of $491,203 and
positive working capital of $646,015 at December 31, 2013.

During the quarter ended March 31, 2014, we used cash of ($298,623) in operating
activities compared to using cash of ($74,872) in the same period in the prior
year and compared to using cash of ($172,491) in the fourth quarter of 2013.

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
gaming operations and the possible acquisition of complementary businesses, or
development of new products and technologies.

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 March 31, 2014. 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

Page 23

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
March 31, 2014, 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 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 24

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 March 31, 2014. 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

During the quarter ended March 31, 2014, the
Company closed two private placement of a total of 1,750,000 shares at $0.40 per
share for proceeds of $700,000.

ITEM 3.          Defaults
Upon Senior Securities

Not applicable.

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

There were no matters submitted to the
shareholders during the period.

ITEM 5.          Other
Information

The Company entered the
following reportable agreements during the quarter ended March 31, 2014.

T. M. Williams (ROW),
Ltd.

The agreement with T.M.
Williams (ROW), Ltd. was amended to provide for a consultancy payment equal to
the sum of 6.5% of the total monthly Gross Win of the cash bingo business and
2.5% of the monthly social bingo business with a minimum of $11,000 and a
maximum of $25,000 per month.

Jayska Consulting Ltd.

The Company entered into
an agreement with Jayska Consulting Ltd. and Mr. J. M. Williams, Chief Executive
Officer of Bingo.com, Ltd. for the provision of services of Mr. J. M. Williams
as Chief Executive Officer of the Company. The Consulting agreement provides for
a consultancy payment of GBP5,000 per month payable in arrears.

LVA Media Inc.

The Company entered into
an agreement with LVA Media Inc. and Mr. J. M. Williams, for the provision of
services of Mr. J. M. Williams as Chief Executive Officer of Bingo.com, Ltd. The
Consulting agreement provides for a consultancy payment equaling the sum of 3%
of the total monthly Gross Win of the cash bingo business and 2.5% of the
monthly social bingo business with a minimum of $7,500 and a maximum of $25,000
per month.

Devereux Management Ltd.

The Company entered into
a management consulting agreement with Devereux Management Ltd. for the services
of Mr. C. M. Devereux as a Director.

Bromley Accounting
Services Limited

The Company entered into
a management consulting agreement with Bromley Accounting Services Limited for
the services of Mr. H. W. Bromley as the Chief Financial Officer.

Page 25

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)                                                                                  
|10.36          | The Marketing
		Service Agreement between the Bingo.com, Ltd. wholly owned subsidiary,
		Coral Reef Marketing Inc. and with Unibet International Limited dated
		March 19, 2010. (g)                          
|10.37          | Amended Consulting
		Agreement dated August 1, 2013, between the Company, T.M. Williams
		(Row), Ltd., and T.M. Williams. (h)                                                                                 
|10.38          | Consulting
		Agreement dated January 1, 2014, between the Company, Jayska Consulting
		Ltd., and J.M. Williams. (h)                                                                                           
|10.39          | Consulting
		Agreement dated January 1, 2014, between the Company, LVA Media Inc.,
		and J.M. Williams. (h)                                                                                                   
|10.40          | Consulting
		Agreement dated October 1, 2013, between the Company, Devereux
		Management Ltd., and C. M. Devereux. (h)                                                                                        
|10.41          | Consulting
		Agreement dated January 1, 2014, between the Company, Bromley Accounting
		Services Limited, 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 May 14,
		2014.
|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 May 14,
		2014.
|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 May 14, 2014.          
|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 May 14, 2014.          

(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.

Page 26

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

(g) Previously field with the Company's report on Form 8-K/A on June 18, 2012.

(h) Previously filed with the Company's report on Form 8-K on March 24, 2014.

Reports on Form 8-K.

During the quarter ended March 31, 2014, the
Company filed the Form 8-K reporting the consulting agreements with T.M.
Williams (ROW), Ltd., Jayska Consulting Ltd., LVA Media Inc., Devereux
Management Ltd. and Bromley Accounting Services Limited.

Reports Subsequent to the
quarter ended March 31, 2014.

Subsequent to the quarter ended March 31, 2014,
we filed our definitive schedule 14A for our Annual General Meeting on June 24,
2014.

Page 27

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: | May 14, 2014 |                                                                                            | BINGO.COM, LTD.    
|----- | ------------ | ------------------------------------------------------------------------------------------ | -------------------
|      |              | (Registrant)                                                                              
|Date: | May 14, 2014 |                                                                                            | /S/ J.M. Williams  
|      |              | J. M. Williams,
		Chief Executive Officer, and President
		(Principal
		Executive Officer)
|Date: | May 14, 2014 |                                                                                            | /S/
		H. W. Bromley
|      |              | H.W. Bromley, Chief
		Financial Officer
		(Principal
		Accounting Officer)                

Page 28

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 March 31, 2014, 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:May 14, 2014

J. M. Williams,

Chief Executive Officer and President

(Principal Executive Officer)

Page 29

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 March 31, 2014, 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:May 14, 2014

H.W. Bromley,

Chief Financial Officer

(Principal Accounting Officer)

Page 30

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
March 31, 2014, 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

May 14, 2014



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

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
March 31, 2014, 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

May
14, 2014



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 32