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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on April 6, 2022</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION<BR>
  Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8<BR>
  REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>LOTTERY.COM INC.<BR>
  </B>(Exact Name of Registrant as Specified in Its Charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>81-1996183</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.&nbsp;Employer<BR>
  Identification Number)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>20808 State Hwy 71 W, Unit B<BR>
  Spicewood, Texas 78669<BR>
  </B>(Address of Principal Executive Offices)(Zip Code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>AutoLotto, Inc. 2015 Stock Option/Stock Issuance
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Lottery.com 2021 Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Kathryn Lever<BR>
  Chief Operating Officer, Chief Legal Officer and Secretary<BR>
  20808 State Hwy 71 W, Unit B<BR>
  Spicewood, Texas 78669<BR>
  </B>(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(512)&nbsp;592-2451</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, of agent
  for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-indent: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Copies to:<BR>
  </I><B>Elliott M.&nbsp;Smith</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Maia R. Gez<BR>
  White&nbsp;&amp; Case LLP<BR>
  1221 Avenue of the Americas<BR>
  New&nbsp;York, NY&nbsp;10020<BR>
  Tel: (212)&nbsp;819-8200</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 26%; padding: 0.25pt; text-align: justify"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 1%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 24%; padding: 0.25pt; text-align: justify">&#9744;<FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT></TD>
      <TD STYLE="padding: 0.25pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 30%; padding: 0.25pt; text-align: justify"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 0%; padding: 0.25pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 15%; padding: 0.25pt; text-align: justify"><FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT>&#9744;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0.25pt; text-align: justify"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="padding: 0.25pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify">&#9746;<FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT></TD>
      <TD STYLE="padding: 0.25pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="padding: 0.25pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify">&#9746;<FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&#9746;<FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Lottery.com Inc. (the &ldquo;Company&rdquo;
  or the &ldquo;Registrant&rdquo;) has filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo; or the &ldquo;Commission&rdquo;)
  this registration statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) to register under the Securities Act of 1933, as amended
  (the &ldquo;Securities Act&rdquo;) the following shares of common stock, par value of $0.001 per share (the &ldquo;Common Stock&rdquo;),
  of the Company:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">the offer and sale of 13,130,368 shares of Common Stock reserved for issuance under the Lottery.com 2021
  Incentive Plan (&ldquo;the 2021 Plan&rdquo;); and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">the reoffer and resale of 2,807,621 shares of Common Stock (the &ldquo;Reoffer Prospectus Shares&rdquo;) previously
  issued under restricted share awards granted under the AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (the &ldquo;2015 Plan&rdquo;).</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">The
  inclusion of such shares of Common Stock herein does not necessarily represent a present intention to sell any or all such shares Common
  Stock. </FONT>Pursuant to Rule 416(a) under the Securities Act, this Registration Statement also covers any additional shares of Common
  Stock that become issuable under the 2015 Plan or the 2021 Plan, as applicable, as a result of anti-dilution provisions described therein
  by reason of any dividend, share split, recapitalization or other similar transaction.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Registration
  Statement includes a prospectus (the &ldquo;Reoffer Prospectus&rdquo;) with respect to the Reoffer Prospectus Shares, the reoffer
  and resale of which are registered hereunder. The Reoffer Prospectus is prepared in accordance with General Instruction C of Form
  S-8 and the requirements of Part I of Form S-3. This Reoffer Prospectus permits reoffers and resales on a continuous or delayed
  basis of the Reoffer Prospectus Shares. As specified in General Instruction C of Form S-8, the amount of securities to be reoffered
  or resold under the Reoffer Prospectus by each selling security holder and any other person with whom they are acting in concert for
  the purpose of selling the Company&rsquo;s securities, may not exceed, during any three-month period, the amount specified in Rule
  144(e) under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1. Plan Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. Registrant Information and Employee Plan Annual Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 31.5pt"><B>*</B></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">The information specified in Items 1 and 2 of Part I of Form S-8
  is omitted from this Registration Statement on Form S-8 in accordance with the provisions of Rule 428 under the Securities Act and the
  introductory note to Part I of Form S-8.</FONT> The documents containing the information specified in Part I of this Registration Statement
  will be sent or given to each participant in the 2015 Plan or the 2021 Plan, as applicable, as required by Rule 428(b) under the Securities
  Act. Such documents are not required to be and are not being filed with the SEC, either as part of this Registration Statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference in
  this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that
  meets the requirements of Section 10(a) of the Securities Act.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify; text-indent: -31.5pt">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REOFFER PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>LOTTERY.COM INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2,807,621 Shares of Common Stock<BR>
  <BR>
  </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Offered by Selling Stockholders</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This reoffer prospectus (the
  &ldquo;Reoffer Prospectus&rdquo;) relates to the offer and sale from time to time by certain selling stockholders named in this Reoffer
  Prospectus (the &ldquo;Selling Stockholders&rdquo;), or their permitted transferees, of up to 2,807,621 shares of Common Stock, par value
  $0.001 (&ldquo;Common Stock&rdquo;), of Lottery.com Inc., a Delaware corporation (unless otherwise indicated or the context otherwise
  requires, the &ldquo;Company,&rdquo; &ldquo;Lottery.com,&rdquo; &ldquo;we,&rdquo; &ldquo;our&rdquo; or &ldquo;us&rdquo;). This Reoffer
  Prospectus covers the offer and sale by the Selling Stockholders of 2,807,621 shares of Common Stock previously granted under restricted
  stock award agreements to the Selling Stockholders pursuant to the AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (the &ldquo;2015
  Plan&rdquo;). We are not offering any shares of Common Stock and will not receive any proceeds from the sale of the shares of Common Stock
  by the Selling Stockholders pursuant to this Reoffer Prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Upon the vesting of the shares
  of Common Stock offered hereby under the applicable restricted stock award agreements, the Selling Stockholders may from time to time
  sell, transfer or otherwise dispose of any or all of the shares of Common Stock covered by this Reoffer Prospectus in various types of
  transactions, including through underwriters or dealers, directly to purchasers (or a single purchaser) or through broker-dealers or agents.
  If underwriters or dealers are used to sell the shares of Common Stock, we will name them and describe their compensation in a prospectus
  supplement. The shares of Common Stock may be sold in one or more transactions at fixed prices, prevailing market prices at the time of
  sale, prices related to the prevailing market prices, varying prices determined at the time of sale or negotiated prices. We do not know
  when or in what amount the Selling Stockholders may offer the shares of Common Stock for sale. The Selling Stockholders may sell any,
  all or none of the shares of Common Stock offered by this Reoffer Prospectus. See &ldquo;<I>Plan of Distribution</I>&rdquo; beginning
  on page  4 for more information about how the Selling Stockholders may sell or dispose of the shares of Common Stock covered
  by this Reoffer Prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The shares of Common
  Stock covered by this Reoffer Prospectus are &ldquo;control securities&rdquo; under the Securities Act of 1933, as amended (the
  &ldquo;Securities Act&rdquo;), before their sale under this Reoffer Prospectus. This Reoffer Prospectus has been prepared for the
  purposes of registering the shares of Common Stock under the Securities Act to allow for future sales by the Selling Stockholders on
  a continuous or delayed basis to the public without restriction.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our Common Stock is listed
  on The Nasdaq Global Market (&ldquo;Nasdaq&rdquo;) under the symbols &ldquo;LTRY.&rdquo; On April 5, 2022, the closing price of our Common
  Stock was $3.04 per share.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>We are an &ldquo;emerging
  growth company&rdquo;  as defined under the federal securities laws, and, as such, we are subject to reduced public company reporting
  requirements.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Investing in our securities
  involves risks that are described in the &ldquo;<I>Risk Factors</I>&rdquo; section on page 2 of this Reoffer Prospectus.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Neither the Securities
  and Exchange Commission nor any state securities commission has approved or disapproved of the securities to be issued under this Reoffer
  Prospectus or determined if this Reoffer Prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The date of this prospectus is April 6, 2022.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 4 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>TABLE
  OF CONTENTS</B></FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="width: 89%; padding: 0.25pt; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="#a_001">CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</A></FONT></TD>
      <TD STYLE="width: 1%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 10%; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">ii</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><A HREF="#a_001a"><FONT STYLE="font-size: 10pt">PROSPECTUS <FONT STYLE="font-family: Times New Roman, Times, Serif">SUMMARY</FONT></FONT></A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_002">RISK FACTORS</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_003">DETERMINATION OF OFFERING PRICE</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_004">USE OF PROCEEDS</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_005">SELLING STOCKHOLDERS</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center">2</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_006">PLAN OF DISTRIBUTION</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_007">INFORMATION INCORPORATED BY REFERENCE</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_008">LEGAL MATTERS</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_009">EXPERTS</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_010">WHERE YOU CAN FIND MORE INFORMATION</A></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Neither we nor the Selling Stockholders have
  authorized anyone to provide any information or to make any representations other than those contained in this Reoffer Prospectus or any
  accompanying prospectus supplement that we have prepared. We and the Selling Stockholders take no responsibility for, and can provide
  no assurance as to the reliability of, any other information that others may give you. This Reoffer Prospectus is an offer to sell only
  the securities offered hereby and only under circumstances and in jurisdictions where it is lawful to do so. No dealer, salesperson or
  other person is authorized to give any information or to represent anything not contained in this Reoffer Prospectus or any applicable
  prospectus supplement. This Reoffer Prospectus is not an offer to sell securities, and it is not soliciting an offer to buy securities,
  in any jurisdiction where the offer or sale is not permitted. You should assume that the information appearing in this Reoffer Prospectus
  or any prospectus supplement is accurate only as of the date on the front of those documents only, regardless of the time of delivery
  of this Reoffer Prospectus or any applicable prospectus supplement, or any sale of a security. Our business, financial condition, results
  of operations and prospects may have changed since those dates.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Reoffer Prospectus and
  the documents incorporated by reference in this Reoffer Prospectus may constitute forward-looking statements, including statements about
  the financial condition, results of operations, earnings outlook and prospects of Lottery.com. In addition, any statements in this Reoffer
  Prospectus or the documents incorporated by reference in this Reoffer Prospectus that refer to projections, forecasts or other characterizations
  of future events or circumstances, including any underlying assumptions, are forward-looking statements. Forward-looking statements are
  typically identified by words such as &ldquo;plan,&rdquo; &ldquo;believe,&rdquo; &ldquo;expect,&rdquo; &ldquo;anticipate,&rdquo; &ldquo;intend,&rdquo;
  &ldquo;outlook,&rdquo; &ldquo;estimate,&rdquo; &ldquo;forecast,&rdquo; &ldquo;project,&rdquo; &ldquo;continue,&rdquo; &ldquo;could,&rdquo;
  &ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;possible,&rdquo; &ldquo;potential,&rdquo; &ldquo;predict,&rdquo; &ldquo;should,&rdquo;
  &ldquo;would&rdquo; and other similar words and expressions, but the absence of these words does not mean that a statement is not forward-looking.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The forward-looking statements
  are based on the current expectations of the management of Lottery.com and are inherently subject to uncertainties and changes in circumstances
  and their potential effects and speak only as of the date of such statement. There can be no assurance that future developments will be
  those that have been anticipated. These forward-looking statements involve a number of risks, uncertainties or other assumptions that
  may cause actual results or performance to be materially different from those expressed or implied by these forward-looking statements.
  These risks and uncertainties include, but are not limited to, those factors discussed and identified in Lottery.com&rsquo;s public filings
  made with the SEC, such as:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our inability to compete with other forms of entertainment for consumers&rsquo; discretionary time and
  income;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">economic downturns, inflation, geopolitical and political and market conditions beyond our control;;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">negative events or media coverage relating to the lottery, lottery games or online gaming or betting;;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our inability to attract and retain users, including as a result of failing to appear in Internet search
  engine results;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our continued ability to use domain names to promote and increase the value of our brand;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">adverse impacts relating to the spread of, and governmental responses taken with respect to, health epidemics
  such as the COVID-19;;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">scrutiny by stakeholders with respect to responsible gaming and ethical conduct;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our ability to achieve profitability and growth in the newly-developed market for online lottery games;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our inability to profitably expand into new markets or capitalize on new gaming and lottery industry trends
  and changes, such as by developing successful new product offerings;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the effectiveness of our marketing efforts in developing and maintaining our brand and reputation;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">failure to offer high-quality user support;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">adverse impacts to user relationships resulting from disruptions to our information technology;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Page; Sequence: 6 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the vulnerability of our information systems to cyberattacks and disruptions caused with respect thereto,
  including an inability to securely maintain personal and other proprietary user information;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our inability to adapt to changes or updates in the Internet, mobile or personal devices, or new technology
  platforms or network infrastructures;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the exposure of our online infrastructure to risks relating to new and untested distributed ledger technology;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our inability to comply with complex, ever-changing and multi-jurisdictional regulatory regimes and other
  legal requirements applicable to the gaming and lottery industries;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">geopolitical shifts and changes in applicable laws or regulations or the manner in which they are interpreted;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our inability to successfully expand geographically and acquire and integrate new operations;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our dependence on third-party service providers to timely perform services or software component products
  for our gaming platforms, product offerings and the processing of user payments and withdrawals;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our inability to maintain successful relationships and/or agreements with lottery organizations and other
  third-party marketing or service provider affiliates;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">failure of third-party service providers to protect, enforce, or defend intellectual property rights required
  to fulfill contractual obligations required for the operation of our business;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the effectiveness of our transition and compliance with the regulatory and other requirements of being
  a newly public company;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">operational risks including those arising from factors impacting the international supply chain; and</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">limited liquidity and trading of our securities; and</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">other factors detailed under the section entitled &ldquo;<I>Risk Factors</I>.&rdquo;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We caution you that the foregoing
  list does not contain all of the forward-looking statements made in this Reoffer Prospectus. Other sections of this Reoffer Prospectus
  and the documents incorporated by reference therein describe additional factors that could adversely affect the business, financial condition
  or results of operations of Lottery.com. New risk factors emerge from time to time and it is not possible to predict all such risk factors,
  nor can we assess the impact of all such risk factors on our business, or the extent to which any factor or combination of factors may
  cause actual results to differ materially from those contained in any forward-looking statements. Forward-looking statements are not guarantees
  of performance. You should not put undue reliance on these statements, which speak only as of the date hereof. All forward-looking statements
  attributable to Lottery.com or persons acting on our behalf are expressly qualified in their entirety by the foregoing cautionary statements.
  Lottery.com undertakes no obligations to update or revise publicly any forward-looking statements, whether as a result of new information,
  future events or otherwise, except as required by law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7 -->
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  <DIV STYLE="padding-right: 6pt; padding-left: 6pt; border: Black 1.5pt solid; width: 98%">
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001a"></A>PROSPECTUS SUMMARY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>This
  summary highlights selected information from this Reoffer Prospectus and may not contain all of the information that is important in making an investment decision. This summary is qualified in its entirety by the more detailed information
  included in this Reoffer Prospectus. Before making your investment decision with respect to our securities, you should carefully read
  this entire Reoffer Prospectus, including the information under &ldquo;Risk Factors,&rdquo; in this Reoffer Prospectus.</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>Unless
  otherwise indicated or the context otherwise requires, references in this prospectus to the &ldquo;Company,&rdquo; &ldquo;Lottery.com,&rdquo;
  &ldquo;we,&rdquo; &ldquo;our,&rdquo; &ldquo;us&rdquo; and other similar terms refer to Lottery.com, Inc.</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.5pt; margin-bottom: 0pt; text-align: left"><B>Overview</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We are a leading provider
  of domestic and international lottery products and services. As an independent third-party lottery game service, we offer a platform that
  we architected, developed, and operate to enable the remote purchase of legally sanctioned lottery games in the U.S. and abroad (the &ldquo;Platform&rdquo;).
  Our revenue generating activities consist of (i) offering the Platform via our Lottery.com app and our websites to users located in the
  U.S. and international jurisdictions where the sale of lottery games is legal and our services are enabled for the remote purchase of
  sanctioned lottery games (our &ldquo;B2C Platform&rdquo;); (ii) selling credits (&ldquo;LotteryLink Credits&rdquo;) that can be exchanged
  for flexible promotion packages that include our marketing collateral, prepaid advertising, development services, account management,
  and prepaid lottery games for use in promotions to our third-party master affiliate marketing partners for use by them and by their sub-affiliates
  in undertaking affiliate marketing activities and promoting our B2C Platform (&ldquo;LotteryLink&rdquo;); (iii) offering an internally
  developed, created, and operated business-to-business application programming interface (&ldquo;API&rdquo;) of the Platform to enable
  our commercial partners, in permitted U.S. and international jurisdictions, to purchase certain legally operated lottery games from us
  and to resell them to users located within their respective jurisdictions (&ldquo;B2B API&rdquo;); and (iv) delivering global lottery
  data, such as winning numbers and results, and subscriptions to data sets of our proprietary, anonymized transaction data pursuant to
  multi-year contracts to commercial digital subscribers (&ldquo;Data Service&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt; text-align: justify; text-indent: 29.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We currently derive substantially
  all of our revenue from service fees paid to us by users of our B2C Platform, the sale of our LotteryLink Credits, revenue share arrangements
  with commercial partners participating in our B2B API, and subscription fees from users of our Data Service. We intend to pursue growth
  through the implementation of new products and features within our B2C Platform services, expansion of our B2C Platform offering into
  new domestic and international jurisdictions, expansion of our LotteryLink program and the sale of additional LotteryLink Credits, entry
  into additional agreements with new commercial partners for our B2B API, execution of strategic acquisitions and other synergistic opportunities,
  including gaining access to complementary and new technology through such acquisitions, and investment in and development of new technology,
  and enhancement of our existing technology in each of our business lines, including distributed ledger technology. In December 2021,
  we finalized the acquisition of the domain name https://sports.com and are exploring opportunities for the intended strategic entry into
  legal sports gaming verticals, which may include the distribution of sports lottery games. We also expect to grow our brand and commitment
  to social awareness through our affiliation with WinTogether, a registered 501(c)(3) charitable trust (&ldquo;WinTogether&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; background-color: white"><B>About this Offering</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This
  Reoffer Prospectus relates to the public offering, which is not being underwritten, by the Selling Stockholders listed in this Reoffer
  Prospectus, of up to 2,807,621 shares of Common Stock issued to the Selling Stockholder pursuant to restricted stock awards granted by the Company to the Selling Stockholders under the 2015 Plan. Subject to the vesting of
  the shares of Common Stock offered hereby pursuant to the terms of the relevant award agreements, the Selling Stockholders may from time
  to time sell, transfer or otherwise dispose of any or all of the shares of Common Stock covered by this Reoffer Prospectus through underwriters
  or dealers, directly to purchasers (or a single purchaser) or through broker-dealers or agents. We will receive none of the proceeds from
  the sale of the shares of Common Stock by the Selling Stockholders. The Selling Stockholders will bear all sales commissions and similar
  expenses in connection with this offering. We will bear all expenses of registration incurred in connection with this Reoffer Prospectus, as well
  as any other expenses incurred by us in connection with the registration and offering that are not borne by the Selling Stockholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 6.5pt; margin-bottom: 0pt; text-align: left"><B>Corporate Information</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The mailing address of
  our principal executive office is 20808 State Hwy 71 W, Unit B, Spicewood, TX, 78669, and our telephone number is (512) 592-2451.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt; text-align: justify; text-indent: 29.5pt">&nbsp;</P>
  </DIV>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_002"></A>RISK FACTORS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">An investment in our Common
  Stock involves a high degree of risk. Before making an investment decision, you should carefully consider the risks described under Part
  I, Item 1A: &ldquo;<I>Risk Factors</I>&rdquo; in our Annual Report on Form 10-K for the year ended December 31, 2021, together with all
  of the other information appearing in or incorporated by reference into this Reoffer Prospectus. Our business, prospects, financial condition,
  or operating results could be harmed by any of these risks, as well as other risks not currently known to us or that we currently consider
  immaterial. The trading price of our Common Stock could decline due to any of these risks, and, as a result, you may lose all or part
  of your investment. <FONT STYLE="background-color: white">The risks we have described also include forward-looking statements, and our
  actual results may differ substantially from those discussed in these forward-looking statements. See &ldquo;Cautionary Note Regarding
  Forward-Looking Statements.&rdquo;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_003"></A>DETERMINATION OF OFFERING PRICE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Selling Stockholders will
  determine at what price they may sell the shares of Common Stock offered hereby, and such sales may be made at prevailing market prices
  or at privately negotiated prices. See &ldquo;<I>Plan of Distribution</I>&rdquo; below for more information.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_004"></A>USE OF PROCEEDS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The shares of Common Stock
  offered hereby are being registered for the account of the Selling Stockholders named in this Reoffer Prospectus. All proceeds from the
  resale of the shares of Common Stock by the Selling Shareholders will go to the Selling Stockholders and we will not receive any proceeds
  from such resale.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B><A NAME="a_005"></A>SELLING STOCKHOLDERS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The table below sets forth
  information concerning the Selling Stockholders. We will not receive any proceeds from the resale of shares
  by the Selling Stockholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The table below sets forth,
  as of April 5, 2022 (the &ldquo;Determination Date&rdquo;), (i) the name of each person who is offering the resale of shares by this Reoffer
  Prospectus; (ii) the number of shares (and the percentage, if 1% or more) of Common Stock beneficially owned (determined in the manner
  described in footnote (1) to the table below) by each person; (iii) the number of shares that each Selling Stockholder may offer for sale
  from time to time pursuant to this Reoffer Prospectus, whether or not such Selling Stockholder has a present intention to do so; and (iv)
  the number of shares (and the percentage, if 1% or more) of Common Stock each person will own after the offering, assuming they sell all
  of the shares of Common Stock offered hereunder. Unless otherwise indicated, beneficial ownership is direct and the person indicated has
  sole voting and investment power. The address for each Selling Stockholder listed in the table below is c/o Lottery.com, 20808 State Hwy
  71 W, Unit B, Spicewood, Texas, 78669.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Selling Stockholders identified
  below may have sold, transferred or otherwise disposed of some or all of their shares since the date on which the information in the following
  table is presented in transactions exempt from or not subject to the registration requirements of the Securities Act. Information concerning
  the Selling Stockholders may change from time to time and, if necessary, we will amend or supplement this prospectus accordingly. We cannot
  give an estimate as to the number of shares of Common Stock that will actually be held by the Selling Stockholders upon termination of
  this offering because the Selling Stockholders may offer some or all of their Common Stock under the offering contemplated by this prospectus
  or acquire additional shares of Common Stock. The total number of shares that may be sold hereunder will not exceed the number of shares
  offered hereby. Please read the section entitled &ldquo;<I>Plan of Distribution</I>&rdquo; in this Reoffer Prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Common Stock<BR> Beneficially Owned Prior<BR> to the Offering<SUP></SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Common Stock Being</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Common Stock<BR> Beneficially Owned After<BR> the Offering<SUP>(2)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid">Selling Stockholders</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Percentage<SUP>(3)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>&#8239;Offered<SUP>(1)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Percentage</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 40%; text-align: left; padding-left: 0.25pt">Ryan Dickinson</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,339,286</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">4.6</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,339,286</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">--</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">--</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; padding-left: 0.25pt">Kathryn Lever</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">468,335</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">468,335</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">--</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">--</TD><TD STYLE="text-align: left">%</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Reflects shares of Common Stock offered under this
      Reoffer Prospectus, which were previously granted to the Selling Stockholders pursuant to restricted stock award agreements and vest in accordance
  with the terms of such agreements.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Assumes that all of the shares of Common Stock held by each Selling Stockholder and being offered under this Reoffer Prospectus become vested and are sold, and that no Selling Stockholder will acquire additional shares of Common Stock before the completion of this offering. </FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Percentage of beneficial ownership is based on 50,700,683 shares of Common Stock issued and outstanding as of the Determination Date.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Other Material Relationships with the Selling
  Stockholders</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B><I>Employment Agreements</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white">We
  entered into employment agreements with each of Mr. Dickinson and Ms. Lever in connection with the Business Combination. Each of Mr.&nbsp;Dickinson
  and Ms. Lever have provided and continue to provide services to the Company commensurate with his or her role.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Indemnification Agreements with Directors
  and Officers</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with the Closing,
  we entered into indemnification agreements with each of our directors and officers, including Ryan Dickinson and Katie Lever. The indemnification
  agreements provide for indemnification and advancements by us of certain expenses and costs relating to claims, suits or proceedings arising
  from officer or director service to or on our behalf, as officers or directors to the maximum extent permitted by applicable
  law. Subject to certain limitations, our Amended and Restated Bylaws also require us to advance expenses incurred by our officers and
  directors.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 10 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_006"></A>PLAN OF DISTRIBUTION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The shares of Common Stock
  covered by this Reoffer Prospectus are being registered by the Company for the account of the Selling Stockholders. The shares of Common
  Stock offered may be sold from time to time directly by or on behalf of each Selling Stockholder in one or more transactions on Nasdaq
  or any other stock exchange on which the Common Stock may be listed at the time of sale, in the over-the-counter market, in privately
  negotiated transactions, any other method permitted by applicable law or through a combination of such methods, at market prices prevailing
  at the time of sale, at prices related to such prevailing market prices, at fixed prices (which may be changed) or at negotiated prices.
  These transactions may include block transactions or crosses. Crosses are transactions in which the same broker acts as an agent on both
  sides of the trade. The Selling Stockholders may sell the Common Stock through one or more agents, brokers-dealers or directly to purchasers.
  Such broker-dealers may receive compensation in the form of commissions, discounts, or concessions from the Selling Stockholders and/or
  purchasers of the Common Stock or both. Such compensation as to a particular broker-dealer may be in excess of customary commissions.
  The amount of shares of Common Stock to be reoffered or resold under the Reoffer Prospectus by each Selling Stockholder and any other
  person with whom he or she is acting in concert for the purpose of selling Common Stock, may not exceed, during any three-month period,
  the amount specified in Rule 144(e) under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At the time a particular offering
  of the Common Stock is made, a prospectus supplement, if required, will be distributed, which will set forth the name of the Selling Stockholders,
  the aggregate amount of the Common Stock being offered and the terms of the offering, including, to the extent required, (1) the name
  or names of any underwriters, broker-dealers, or agents, (2) any discounts, commissions, and other terms constituting compensation from
  the Selling Stockholders, and (3) any discounts, commissions, or concessions allowed or reallowed to be paid to broker-dealers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with their sales,
  a Selling Securityholder, and any participating broker-dealer may be deemed to be &ldquo;underwriters&rdquo; within the meaning of the
  Securities Act, and any commissions they receive and the proceeds of any sale of Common Stock may be deemed to be underwriting discounts
  and commissions under the Securities Act. We are bearing all costs relating to the registration of the Common Stock. Any commissions or
  other fees payable to broker-dealers in connection with any sale of the Common Stock will be borne by the Selling Stockholders or other
  party selling such shares of Common Stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Selling Stockholders will
  act independently of us in making decisions with respect to the timing, manner, and size of each resale or other transfer. There is no
  assurance that the Selling Stockholders will sell all or a portion of the Common Stock offered hereby under this Reoffer Prospectus. Further,
  we cannot assure you that the Selling Stockholders will not transfer, distribute, devise, or gift the Common Stock by other means not
  described in this Reoffer Prospectus. In addition to any Common Stock sold hereunder, Selling Stockholders may sell Common Stock in compliance
  with Rule 144. Sales of the Common Stock must be made by the Selling Stockholders in compliance with all applicable state and federal
  securities laws and regulations, including the Securities Act. The Selling Stockholders may agree to indemnify any broker, dealer, or
  agent that participates in transactions involving sales of the Common Stock against certain liabilities in connection with the offering
  of the Common Stock arising under the Securities Act. We have notified the Selling Stockholders of the need to deliver a copy of this
  Reoffer Prospectus in connection with any sale of the Common Stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The anti-manipulation rules
  of Regulation M under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) may apply to resales of shares
  of Common Stock and activities of the Selling Stockholders, which may limit the timing of purchases and resales of any of the shares of
  Common Stock by the Selling Stockholders and any other participating person. Regulation M may also restrict the ability of any person
  engaged in the distribution of the Common Stock to engage in passive market-making activities with respect to the Common Stock. Passive
  market-making involves transactions in which a market maker acts as both our underwriter and as a purchaser of shares of Common Stock
  in the secondary market. All of the foregoing may affect the marketability of the shares of Common Stock and the ability of any person
  or entity to engage in market-making activities with respect to the shares of Common Stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Once sold under the registration
  statement on Form S-8, of which this Reoffer Prospectus forms a part, the shares of Common Stock will be freely tradable in the hands
  of persons other than our affiliates.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 11 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_007"></A>INFORMATION INCORPORATED BY REFERENCE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company hereby incorporates
  by reference in this Reoffer Prospectus the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022017159/f10k2021_lotterycom.htm">Form 10-K</A> for the period ended December 31, 2021, filed by the Company with the SEC on April 1, 2022;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the Current Reports on Form 8-K, filed with the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022001789/ea153916-8k_lotterycom.htm">January 12, 2022</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022012192/ea156807-8k_lotterycom.htm">March 14, 2022</A>; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the description of the Company&rsquo;s Common Stock contained in <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022017159/f10k2021ex4-2_lottery.htm">Exhibit 4.2</A> to the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2021<U>,</U> filed by the Company with the SEC on April 1, 2022, including any amendment or report filed to update such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
  to the registration statement to which this Reoffer Prospectus relates, which indicates that all securities offered hereby have been sold
  or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Reoffer Prospectus
  and to be a part hereof from the date of filing of such documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained herein
  or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified
  or superseded for purposes of this Reoffer Prospectus to the extent that a statement contained herein or in any other subsequently filed
  document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
  modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Reoffer Prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Notwithstanding the foregoing,
  no information is incorporated by reference in this Reoffer Prospectus where such information under applicable forms and regulations of
  the SEC is not deemed to be &ldquo;filed&rdquo; under Section 18 of the Exchange Act or otherwise subject to the liabilities of that section,
  unless the report or filing containing such information indicates that the information therein is to be considered &ldquo;filed&rdquo;
  under the Exchange Act or is to be incorporated by reference in this Reoffer Prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_008"></A>LEGAL MATTERS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">White &amp; Case LLP has issued
  an opinion regarding the legality of the shares of Common Stock offered hereby.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_009"></A>EXPERTS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The consolidated financial
  statements of the Company as of December 31, 2021 and 2020, and for each of the years in the two-year period ended December 31, 2021,
  have been incorporated by reference herein in reliance upon the report of Armanino LLP, independent registered public accounting firm,
  which is incorporated by reference herein, <FONT STYLE="background-color: white">&nbsp;and upon the authority of said firm as experts
  in accounting and auditing.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_010"></A>WHERE YOU CAN FIND MORE INFORMATION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We file reports and other
  information with the SEC, including annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, proxy statements
  and other documents. The SEC maintains an internet website that contains such reports, proxies and other information about issuers, including
  us, that file electronically with the SEC. The address of that website is <I>www.sec.gov</I>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">We
  also make these documents available on the Investor Relations portion of our website at www.Lottery.com. Our website and the information
  contained or connected to our website is not incorporated by reference in this prospectus, and you should not consider it part of this
  Reoffer Prospectus. Our principal executive office is located at </FONT>20808 State Hwy 71 W, Unit B, Spicewood, TX, 78669, and we can
  be reached by telephone at (512) 592-2451.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 12 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company hereby incorporates
  by reference in this Registration Statement the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022017159/f10k2021_lotterycom.htm">Form 10-K</A> for the year ended December 31, 2021<U>,</U> filed by the Company with the SEC on April 1, 2022;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the Current Report on Form 8-K, filed with the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022001789/ea153916-8k_lotterycom.htm">January 12, 2022</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022012192/ea156807-8k_lotterycom.htm">March 14, 2022</A>; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the description of the Company&rsquo;s Common Stock contained in <A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022017159/f10k2021ex4-2_lottery.htm">Exhibit 4.2</A> to the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2021<U>,</U> filed by the Company with the SEC on April 1, 2022, including any amendment or report filed to update such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
  to which this Registration Statement relates, which indicates that all securities offered hereby have been sold or which deregisters all
  securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof
  from the date of filing or furnishing of such documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained herein
  or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently
  filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Notwithstanding the foregoing,
  no information is incorporated by reference in this Registration Statement where such information under applicable forms and regulations
  of the SEC is not deemed to be &ldquo;filed&rdquo; under Section 18 of the Exchange Act or otherwise subject to the liabilities of that
  section, unless the report or filing containing such information indicates that the information therein is to be considered &ldquo;filed&rdquo;
  under the Exchange Act or is to be incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 5. Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 6. Indemnification of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;145 of the DGCL provides, generally, that a corporation shall have the power to indemnify any person
  who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
  civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by reason of the fact that
  such person is or was a director, officer, employee or agent of the corporation against all expenses, judgments, fines and amounts paid
  in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding if such person acted
  in good faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the corporation and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. A corporation may similarly
  indemnify such person for expenses actually and reasonably incurred by such person in connection with the defense or settlement of any
  action or suit by or in the right of the corporation, provided that such person acted in good faith and in a manner he or she reasonably
  believed to be in or not opposed to the best interests of the corporation, and, in the case of claims, issues and matters as to which
  such person shall have been adjudged liable to the corporation, provided that a court shall have determined, upon application, that, despite
  the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled to indemnity
  for such expenses which such court shall deem proper.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 13; Options: NewSection -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  accordance with Section&nbsp;102(b)(7)&nbsp;of the DGCL, Lottery.com&rsquo;s charter provides that a director will not be personally
  liable to Lottery.com or Lottery.com&rsquo;s stockholders for monetary damages for breach of fiduciary duty as a director, except for
  liability (i)&nbsp;for any breach of the director&rsquo;s duty of loyalty to Lottery.com or Lottery.com&rsquo;s stockholders, (ii)&nbsp;for
  acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii)&nbsp;under Section&nbsp;174
  of the DGCL, or (iv)&nbsp;for any transaction from which the director derived an improper personal benefit. No such provision shall eliminate
  or limit the liability of a director for any act or omission occurring prior to the date when such provision became effective. Accordingly,
  these provisions will have no effect on the availability of equitable remedies such as an injunction or rescission based on a director&rsquo;s
  breach of his or her duty of care.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lottery.com&rsquo;s
  bylaws provides that it will indemnify its present and former directors and officers to the maximum extent permitted by the DGCL and
  that such indemnification will not be exclusive of any other rights to which those seeking indemnification may be entitled under any
  bylaw provision, agreement, vote of stockholders or disinterested directors or otherwise.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lottery.com
  has entered into indemnification agreements with each of its current directors and officers containing provisions which are in some respects
  broader than the specific indemnification provisions contained in the DGCL.&nbsp;The indemnification agreements require Lottery.com,
  among other things, to indemnify its directors against certain liabilities that may arise by reason of their status or service as directors
  and to advance their expenses incurred as a result of any proceeding against them as to which they could be indemnified.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lottery.com&rsquo;s charter provides
  for indemnification of Lottery.com&rsquo;s directors, officers, employees and other agents to the maximum extent permitted by the DGCL,
  and Lottery.com&rsquo;s bylaws provide for indemnification of Lottery.com&rsquo;s directors, officers, employees and other agents to
  the maximum extent permitted by the DGCL.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
  <!-- Field: Page; Sequence: 14 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; width: 8%"><B>Exhibit<BR>
  </B> <B>Number</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 91%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390021056782/ea149673ex3-1_lottery.htm">Second Amended and Restated Certificate of Incorporation of Lottery.com Inc., incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K (File No. 001-38508), as amended, filed with the SEC on November 4, 2021.</A> </FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390021056782/ea149673ex3-2_lottery.htm">Amended and Restated Bylaws of Lottery.com, incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Current Report on Form 8-K (File No. 001-38508), as amended, filed with the SEC on November 4, 2021.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000161577418004826/s110634_ex4-1.htm">Warrant Agreement, dated as of May 29, 2018, between TDAC and Continental Stock Transfer &amp; Trust Company, as warrant agent, incorporated by reference to Exhibit 4.1 of the Company&rsquo;s Current Report on Form 8-K (File No. 001-38508), filed with the SEC on June 4, 2018.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390021056782/ea149673ex10-8_lottery.htm">AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (incorporated by reference to Exhibit 10.8 of the Current Report on Form 8-K filed by Lottery.com with the SEC on November 4, 2021).</A>.</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390021056782/ea149673ex10-9_lottery.htm">Form of Restricted Stock Award Agreement under the AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (incorporated by reference to Exhibit 10.9 of the Current Report on Form 8-K filed by Lottery.com with the SEC on November 4, 2021).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea158017ex4-6_lotterycom.htm">Lottery.com 2021 Incentive Plan.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.7</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022017159/f10k2021ex10-18_lottery.htm">Form of Option Award Agreement under the Lottery.com 2021 Incentive Plan (incorporated by reference to Exhibit 10.18 of the Annual Report on Form 10-K filed by Lottery.com with the SEC on April 1, 2022)</A>.</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.8</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022017159/f10k2021ex10-19_lottery.htm">Form of Restricted Stock Unit Award Agreement under the Lottery.com 2021 Incentive Plan (incorporated by reference to Exhibit 10.19 of the Annual Report on Form 10-K filed by Lottery.com with the SEC on April 1, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.9</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1673481/000121390022017159/f10k2021ex10-20_lottery.htm">Form of Director Restricted Stock Unit Award Agreement under the Lottery.com 2021 Incentive Plan (incorporated by reference to Exhibit 10.20 of the Annual Report on Form 10-K filed by Lottery.com with the SEC on April 1, 2022)</A>.</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea158017ex5-1_lotterycom.htm">Opinion of White &amp; Case LLP with respect to the legality of the Common Stock being registered.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea158017ex23-1_lotterycom.htm">Consent of Armanino LLP, independent registered public accounting firm for the Company.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea158017ex5-1_lotterycom.htm">Consent of White &amp; Case LLP (included in Exhibit 5.1 to this Registration Statement).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap">24.1*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#poa_001">Power of Attorney of certain officers and directors (included on the signature page to this Registration Statement).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea158017ex-fee_lotterycom.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 15 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD>The undersigned Registrant hereby undertakes:</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">to include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR><TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                                                                                      </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">to reflect in the prospectus any facts or events arising after the effective date of this Registration
  Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
  in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
  424(b) (&sect; 230.424(b) of this chapter) if, in the aggregate, the changes in volume and price represent no more than 20% change in
  the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration
  statement; and</TD></TR><TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                          </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">to include any material information with respect to the plan of distribution not previously disclosed
  in this Registration Statement or any material change to such information in this Registration Statement.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>Provided, however, </I>that paragraphs (a)(1)(i) and (a)(1)(ii)
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
  with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated
  by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under
                                                                   the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
                                                                   Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange
                                                                   Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to
                                                                   the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
                                                                   offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Austin, State of Texas on the 6<SUP>th</SUP> day of April, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>LOTTERY.COM INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; width: 60%">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%; padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Lawrence Anthony DiMatteo III</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Name:&nbsp; </FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Lawrence Anthony DiMatteo III</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Chairperson and Chief Executive Officer </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="poa_001"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each of the undersigned constitutes and appoints each of Ryan Dickinson and Kathryn Lever, each acting alone, their true
  and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for such person and in their name, place
  and stead, in any and all capacities, to sign this Registration Statement on Form S-8 and all post-effective amendments thereto, of Lottery.com
  Inc., and to file the same, with all exhibits thereto, and other document in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming that any such attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully
  do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="white-space: nowrap; width: 39%; padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1.5pt solid"><B>Signature</B></P></TD>
      <TD STYLE="width: 1%; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 41%; padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1.5pt solid"><B>Title of Capacities</B></P></TD>
      <TD STYLE="width: 1%; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 18%; padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1.5pt solid"><B>Date</B></P></TD></TR>
    <TR>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Lawrence Anthony DiMatteo III</P></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Chairperson and Chief Executive Officer</FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Lawrence Anthony DiMatteo III</FONT></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Matthew Clemenson</P></TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Revenue Officer and Director</FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Matthew Clemenson</FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt">
  <DIV STYLE="padding: 0in; border-bottom: black 1.5pt solid">
  
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Ryan Dickinson</P>
  </DIV></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Financial Officer, President and Treasurer </FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Ryan Dickinson</FONT></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Lisa Borders</P></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Lisa Borders</FONT></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Steven Cohen</P></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt">
  <DIV STYLE="padding: 0in; border-bottom: black 1.5pt solid">
  
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Steven Cohen</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Joseph Kaminkow</P>
  </DIV></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Joseph Kaminkow</FONT></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Richard Kivel</P></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Director</P></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Richard Kivel</FONT></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 0.25pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt">&nbsp;</TD>
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      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ William C. Thompson, Jr.</P></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-bottom: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">William C. Thompson, Jr.</FONT></TD>
      <TD COLSPAN="4" STYLE="font-size: 10pt">&nbsp;</TD></TR>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea158017-s8_lotterycom.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 146912}]
metadata_filer: {"company-data": {"conformed-name": "Lottery.com Inc.", "cik": "0001673481", "assigned-sic": "7372", "irs-number": "811996183", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-264157", "film-number": "22810744"}, "business-address": {"street1": "20808 STATE HWY 71 W, UNIT B", "city": "SPICEWOOD", "state": "TX", "zip": "78669", "phone": "(512) 592-2451"}, "mail-address": {"street1": "20808 STATE HWY 71 W, UNIT B", "city": "SPICEWOOD", "state": "TX", "zip": "78669"}, "former-company": {"former-conformed-name": "Trident Acquisitions Corp.", "date-changed": "20160429"}}
text: As filed with the Securities and Exchange Commission
  on April 6, 2022
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  LOTTERY.COM INC.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  81-1996183
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  20808 State Hwy 71 W, Unit B
  Spicewood, Texas 78669
  (Address of Principal Executive Offices)(Zip Code)
  AutoLotto, Inc. 2015 Stock Option/Stock Issuance
  Plan
  Lottery.com 2021 Incentive Plan
  (Full title of the plan)
  Kathryn Lever
  Chief Operating Officer, Chief Legal Officer and Secretary
  20808 State Hwy 71 W, Unit B
  Spicewood, Texas 78669
  (Name and address of agent for service)
  (512) 592-2451
  (Telephone number, including area code, of agent
  for service)
  Copies to:
  Elliott M. Smith
  Maia R. Gez
  White & Case LLP
  1221 Avenue of the Americas
  New York, NY 10020
  Tel: (212) 819-8200
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  EXPLANATORY NOTE
  Lottery.com Inc. (the "Company"
  or the "Registrant") has filed with the Securities and Exchange Commission (the "SEC" or the "Commission")
  this registration statement on Form S-8 (this "Registration Statement") to register under the Securities Act of 1933, as amended
  (the "Securities Act") the following shares of common stock, par value of $0.001 per share (the "Common Stock"),
  of the Company:
  (1)
  the offer and sale of 13,130,368 shares of Common Stock reserved for issuance under the Lottery.com 2021
  Incentive Plan ("the 2021 Plan"); and
  (2)
  the reoffer and resale of 2,807,621 shares of Common Stock (the "Reoffer Prospectus Shares") previously
  issued under restricted share awards granted under the AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (the "2015 Plan").
  The
  inclusion of such shares of Common Stock herein does not necessarily represent a present intention to sell any or all such shares Common
  Stock.
  Pursuant to Rule 416(a) under the Securities Act, this Registration Statement also covers any additional shares of Common
  Stock that become issuable under the 2015 Plan or the 2021 Plan, as applicable, as a result of anti-dilution provisions described therein
  by reason of any dividend, share split, recapitalization or other similar transaction.
  This Registration
  Statement includes a prospectus (the "Reoffer Prospectus") with respect to the Reoffer Prospectus Shares, the reoffer
  and resale of which are registered hereunder. The Reoffer Prospectus is prepared in accordance with General Instruction C of Form
  S-8 and the requirements of Part I of Form S-3. This Reoffer Prospectus permits reoffers and resales on a continuous or delayed
  basis of the Reoffer Prospectus Shares. As specified in General Instruction C of Form S-8, the amount of securities to be reoffered
  or resold under the Reoffer Prospectus by each selling security holder and any other person with whom they are acting in concert for
  the purpose of selling the Company's securities, may not exceed, during any three-month period, the amount specified in Rule
  144(e) under the Securities Act.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1. Plan Information.*
  Item 2. Registrant Information and Employee Plan Annual Information.*
  *
  The information specified in Items 1 and 2 of Part I of Form S-8
  is omitted from this Registration Statement on Form S-8 in accordance with the provisions of Rule 428 under the Securities Act and the
  introductory note to Part I of Form S-8.
  The documents containing the information specified in Part I of this Registration Statement
  will be sent or given to each participant in the 2015 Plan or the 2021 Plan, as applicable, as required by Rule 428(b) under the Securities
  Act. Such documents are not required to be and are not being filed with the SEC, either as part of this Registration Statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference in
  this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that
  meets the requirements of Section 10(a) of the Securities Act.
  REOFFER PROSPECTUS
  LOTTERY.COM INC.
  2,807,621 Shares of Common Stock
  Offered by Selling Stockholders
  This reoffer prospectus (the
  "Reoffer Prospectus") relates to the offer and sale from time to time by certain selling stockholders named in this Reoffer
  Prospectus (the "Selling Stockholders"), or their permitted transferees, of up to 2,807,621 shares of Common Stock, par value
  $0.001 ("Common Stock"), of Lottery.com Inc., a Delaware corporation (unless otherwise indicated or the context otherwise
  requires, the "Company," "Lottery.com," "we," "our" or "us"). This Reoffer
  Prospectus covers the offer and sale by the Selling Stockholders of 2,807,621 shares of Common Stock previously granted under restricted
  stock award agreements to the Selling Stockholders pursuant to the AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (the "2015
  Plan"). We are not offering any shares of Common Stock and will not receive any proceeds from the sale of the shares of Common Stock
  by the Selling Stockholders pursuant to this Reoffer Prospectus.
  Upon the vesting of the shares
  of Common Stock offered hereby under the applicable restricted stock award agreements, the Selling Stockholders may from time to time
  sell, transfer or otherwise dispose of any or all of the shares of Common Stock covered by this Reoffer Prospectus in various types of
  transactions, including through underwriters or dealers, directly to purchasers (or a single purchaser) or through broker-dealers or agents.
  If underwriters or dealers are used to sell the shares of Common Stock, we will name them and describe their compensation in a prospectus
  supplement. The shares of Common Stock may be sold in one or more transactions at fixed prices, prevailing market prices at the time of
  sale, prices related to the prevailing market prices, varying prices determined at the time of sale or negotiated prices. We do not know
  when or in what amount the Selling Stockholders may offer the shares of Common Stock for sale. The Selling Stockholders may sell any,
  all or none of the shares of Common Stock offered by this Reoffer Prospectus. See "
  Plan of Distribution
  " beginning
  on page  4 for more information about how the Selling Stockholders may sell or dispose of the shares of Common Stock covered
  by this Reoffer Prospectus.
  The shares of Common
  Stock covered by this Reoffer Prospectus are "control securities" under the Securities Act of 1933, as amended (the
  "Securities Act"), before their sale under this Reoffer Prospectus. This Reoffer Prospectus has been prepared for the
  purposes of registering the shares of Common Stock under the Securities Act to allow for future sales by the Selling Stockholders on
  a continuous or delayed basis to the public without restriction.
  Our Common Stock is listed
  on The Nasdaq Global Market ("Nasdaq") under the symbols "LTRY." On April 5, 2022, the closing price of our Common
  Stock was $3.04 per share.
  We are an "emerging
  growth company"  as defined under the federal securities laws, and, as such, we are subject to reduced public company reporting
  requirements.
  Investing in our securities
  involves risks that are described in the "
  Risk Factors
  " section on page 2 of this Reoffer Prospectus.
  Neither the Securities
  and Exchange Commission nor any state securities commission has approved or disapproved of the securities to be issued under this Reoffer
  Prospectus or determined if this Reoffer Prospectus is truthful or complete. Any representation to the contrary is a criminal offense.
  The date of this prospectus is April 6, 2022.
  TABLE
  OF CONTENTS
  CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
  ii
  PROSPECTUS
  SUMMARY
  1
  RISK FACTORS
  2
  DETERMINATION OF OFFERING PRICE
  2
  USE OF PROCEEDS
  2
  SELLING STOCKHOLDERS
  2
  PLAN OF DISTRIBUTION
  4
  INFORMATION INCORPORATED BY REFERENCE
  5
  LEGAL MATTERS
  5
  EXPERTS
  5
  WHERE YOU CAN FIND MORE INFORMATION
  5
  Neither we nor the Selling Stockholders have
  authorized anyone to provide any information or to make any representations other than those contained in this Reoffer Prospectus or any
  accompanying prospectus supplement that we have prepared. We and the Selling Stockholders take no responsibility for, and can provide
  no assurance as to the reliability of, any other information that others may give you. This Reoffer Prospectus is an offer to sell only
  the securities offered hereby and only under circumstances and in jurisdictions where it is lawful to do so. No dealer, salesperson or
  other person is authorized to give any information or to represent anything not contained in this Reoffer Prospectus or any applicable
  prospectus supplement. This Reoffer Prospectus is not an offer to sell securities, and it is not soliciting an offer to buy securities,
  in any jurisdiction where the offer or sale is not permitted. You should assume that the information appearing in this Reoffer Prospectus
  or any prospectus supplement is accurate only as of the date on the front of those documents only, regardless of the time of delivery
  of this Reoffer Prospectus or any applicable prospectus supplement, or any sale of a security. Our business, financial condition, results
  of operations and prospects may have changed since those dates.
  i
  CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
  This Reoffer Prospectus and
  the documents incorporated by reference in this Reoffer Prospectus may constitute forward-looking statements, including statements about
  the financial condition, results of operations, earnings outlook and prospects of Lottery.com. In addition, any statements in this Reoffer
  Prospectus or the documents incorporated by reference in this Reoffer Prospectus that refer to projections, forecasts or other characterizations
  of future events or circumstances, including any underlying assumptions, are forward-looking statements. Forward-looking statements are
  typically identified by words such as "plan," "believe," "expect," "anticipate," "intend,"
  "outlook," "estimate," "forecast," "project," "continue," "could,"
  "may," "might," "possible," "potential," "predict," "should,"
  "would" and other similar words and expressions, but the absence of these words does not mean that a statement is not forward-looking.
  The forward-looking statements
  are based on the current expectations of the management of Lottery.com and are inherently subject to uncertainties and changes in circumstances
  and their potential effects and speak only as of the date of such statement. There can be no assurance that future developments will be
  those that have been anticipated. These forward-looking statements involve a number of risks, uncertainties or other assumptions that
  may cause actual results or performance to be materially different from those expressed or implied by these forward-looking statements.
  These risks and uncertainties include, but are not limited to, those factors discussed and identified in Lottery.com's public filings
  made with the SEC, such as:
  ●
  our inability to compete with other forms of entertainment for consumers' discretionary time and
  income;
  ●
  economic downturns, inflation, geopolitical and political and market conditions beyond our control;;
  ●
  negative events or media coverage relating to the lottery, lottery games or online gaming or betting;;
  ●
  our inability to attract and retain users, including as a result of failing to appear in Internet search
  engine results;
  ●
  our continued ability to use domain names to promote and increase the value of our brand;
  ●
  adverse impacts relating to the spread of, and governmental responses taken with respect to, health epidemics
  such as the COVID-19;;
  ●
  scrutiny by stakeholders with respect to responsible gaming and ethical conduct;
  ●
  our ability to achieve profitability and growth in the newly-developed market for online lottery games;
  ●
  our inability to profitably expand into new markets or capitalize on new gaming and lottery industry trends
  and changes, such as by developing successful new product offerings;
  ●
  the effectiveness of our marketing efforts in developing and maintaining our brand and reputation;
  ●
  failure to offer high-quality user support;
  ●
  adverse impacts to user relationships resulting from disruptions to our information technology;
  ii
  ●
  the vulnerability of our information systems to cyberattacks and disruptions caused with respect thereto,
  including an inability to securely maintain personal and other proprietary user information;
  ●
  our inability to adapt to changes or updates in the Internet, mobile or personal devices, or new technology
  platforms or network infrastructures;
  ●
  the exposure of our online infrastructure to risks relating to new and untested distributed ledger technology;
  ●
  our inability to comply with complex, ever-changing and multi-jurisdictional regulatory regimes and other
  legal requirements applicable to the gaming and lottery industries;
  ●
  geopolitical shifts and changes in applicable laws or regulations or the manner in which they are interpreted;
  ●
  our inability to successfully expand geographically and acquire and integrate new operations;
  ●
  our dependence on third-party service providers to timely perform services or software component products
  for our gaming platforms, product offerings and the processing of user payments and withdrawals;
  ●
  our inability to maintain successful relationships and/or agreements with lottery organizations and other
  third-party marketing or service provider affiliates;
  ●
  failure of third-party service providers to protect, enforce, or defend intellectual property rights required
  to fulfill contractual obligations required for the operation of our business;
  ●
  the effectiveness of our transition and compliance with the regulatory and other requirements of being
  a newly public company;
  ●
  operational risks including those arising from factors impacting the international supply chain; and
  ●
  limited liquidity and trading of our securities; and
  ●
  other factors detailed under the section entitled "
  Risk Factors
  ."
  We caution you that the foregoing
  list does not contain all of the forward-looking statements made in this Reoffer Prospectus. Other sections of this Reoffer Prospectus
  and the documents incorporated by reference therein describe additional factors that could adversely affect the business, financial condition
  or results of operations of Lottery.com. New risk factors emerge from time to time and it is not possible to predict all such risk factors,
  nor can we assess the impact of all such risk factors on our business, or the extent to which any factor or combination of factors may
  cause actual results to differ materially from those contained in any forward-looking statements. Forward-looking statements are not guarantees
  of performance. You should not put undue reliance on these statements, which speak only as of the date hereof. All forward-looking statements
  attributable to Lottery.com or persons acting on our behalf are expressly qualified in their entirety by the foregoing cautionary statements.
  Lottery.com undertakes no obligations to update or revise publicly any forward-looking statements, whether as a result of new information,
  future events or otherwise, except as required by law.
  iii
  PROSPECTUS SUMMARY
  This
  summary highlights selected information from this Reoffer Prospectus and may not contain all of the information that is important in making an investment decision. This summary is qualified in its entirety by the more detailed information
  included in this Reoffer Prospectus. Before making your investment decision with respect to our securities, you should carefully read
  this entire Reoffer Prospectus, including the information under "Risk Factors," in this Reoffer Prospectus.
  Unless
  otherwise indicated or the context otherwise requires, references in this prospectus to the "Company," "Lottery.com,"
  "we," "our," "us" and other similar terms refer to Lottery.com, Inc.
  Overview
  We are a leading provider
  of domestic and international lottery products and services. As an independent third-party lottery game service, we offer a platform that
  we architected, developed, and operate to enable the remote purchase of legally sanctioned lottery games in the U.S. and abroad (the "Platform").
  Our revenue generating activities consist of (i) offering the Platform via our Lottery.com app and our websites to users located in the
  U.S. and international jurisdictions where the sale of lottery games is legal and our services are enabled for the remote purchase of
  sanctioned lottery games (our "B2C Platform"); (ii) selling credits ("LotteryLink Credits") that can be exchanged
  for flexible promotion packages that include our marketing collateral, prepaid advertising, development services, account management,
  and prepaid lottery games for use in promotions to our third-party master affiliate marketing partners for use by them and by their sub-affiliates
  in undertaking affiliate marketing activities and promoting our B2C Platform ("LotteryLink"); (iii) offering an internally
  developed, created, and operated business-to-business application programming interface ("API") of the Platform to enable
  our commercial partners, in permitted U.S. and international jurisdictions, to purchase certain legally operated lottery games from us
  and to resell them to users located within their respective jurisdictions ("B2B API"); and (iv) delivering global lottery
  data, such as winning numbers and results, and subscriptions to data sets of our proprietary, anonymized transaction data pursuant to
  multi-year contracts to commercial digital subscribers ("Data Service").
  We currently derive substantially
  all of our revenue from service fees paid to us by users of our B2C Platform, the sale of our LotteryLink Credits, revenue share arrangements
  with commercial partners participating in our B2B API, and subscription fees from users of our Data Service. We intend to pursue growth
  through the implementation of new products and features within our B2C Platform services, expansion of our B2C Platform offering into
  new domestic and international jurisdictions, expansion of our LotteryLink program and the sale of additional LotteryLink Credits, entry
  into additional agreements with new commercial partners for our B2B API, execution of strategic acquisitions and other synergistic opportunities,
  including gaining access to complementary and new technology through such acquisitions, and investment in and development of new technology,
  and enhancement of our existing technology in each of our business lines, including distributed ledger technology. In December 2021,
  we finalized the acquisition of the domain name https://sports.com and are exploring opportunities for the intended strategic entry into
  legal sports gaming verticals, which may include the distribution of sports lottery games. We also expect to grow our brand and commitment
  to social awareness through our affiliation with WinTogether, a registered 501(c)(3) charitable trust ("WinTogether").
  About this Offering
  This
  Reoffer Prospectus relates to the public offering, which is not being underwritten, by the Selling Stockholders listed in this Reoffer
  Prospectus, of up to 2,807,621 shares of Common Stock issued to the Selling Stockholder pursuant to restricted stock awards granted by the Company to the Selling Stockholders under the 2015 Plan. Subject to the vesting of
  the shares of Common Stock offered hereby pursuant to the terms of the relevant award agreements, the Selling Stockholders may from time
  to time sell, transfer or otherwise dispose of any or all of the shares of Common Stock covered by this Reoffer Prospectus through underwriters
  or dealers, directly to purchasers (or a single purchaser) or through broker-dealers or agents. We will receive none of the proceeds from
  the sale of the shares of Common Stock by the Selling Stockholders. The Selling Stockholders will bear all sales commissions and similar
  expenses in connection with this offering. We will bear all expenses of registration incurred in connection with this Reoffer Prospectus, as well
  as any other expenses incurred by us in connection with the registration and offering that are not borne by the Selling Stockholders.
  Corporate Information
  The mailing address of
  our principal executive office is 20808 State Hwy 71 W, Unit B, Spicewood, TX, 78669, and our telephone number is (512) 592-2451.
  1
  RISK FACTORS
  An investment in our Common
  Stock involves a high degree of risk. Before making an investment decision, you should carefully consider the risks described under Part
  I, Item 1A: "
  Risk Factors
  " in our Annual Report on Form 10-K for the year ended December 31, 2021, together with all
  of the other information appearing in or incorporated by reference into this Reoffer Prospectus. Our business, prospects, financial condition,
  or operating results could be harmed by any of these risks, as well as other risks not currently known to us or that we currently consider
  immaterial. The trading price of our Common Stock could decline due to any of these risks, and, as a result, you may lose all or part
  of your investment.
  The risks we have described also include forward-looking statements, and our
  actual results may differ substantially from those discussed in these forward-looking statements. See "Cautionary Note Regarding
  Forward-Looking Statements."
  DETERMINATION OF OFFERING PRICE
  The Selling Stockholders will
  determine at what price they may sell the shares of Common Stock offered hereby, and such sales may be made at prevailing market prices
  or at privately negotiated prices. See "
  Plan of Distribution
  " below for more information.
  USE OF PROCEEDS
  The shares of Common Stock
  offered hereby are being registered for the account of the Selling Stockholders named in this Reoffer Prospectus. All proceeds from the
  resale of the shares of Common Stock by the Selling Shareholders will go to the Selling Stockholders and we will not receive any proceeds
  from such resale.
  SELLING STOCKHOLDERS
  The table below sets forth
  information concerning the Selling Stockholders. We will not receive any proceeds from the resale of shares
  by the Selling Stockholders.
  The table below sets forth,
  as of April 5, 2022 (the "Determination Date"), (i) the name of each person who is offering the resale of shares by this Reoffer
  Prospectus; (ii) the number of shares (and the percentage, if 1% or more) of Common Stock beneficially owned (determined in the manner
  described in footnote (1) to the table below) by each person; (iii) the number of shares that each Selling Stockholder may offer for sale
  from time to time pursuant to this Reoffer Prospectus, whether or not such Selling Stockholder has a present intention to do so; and (iv)
  the number of shares (and the percentage, if 1% or more) of Common Stock each person will own after the offering, assuming they sell all
  of the shares of Common Stock offered hereunder. Unless otherwise indicated, beneficial ownership is direct and the person indicated has
  sole voting and investment power. The address for each Selling Stockholder listed in the table below is c/o Lottery.com, 20808 State Hwy
  71 W, Unit B, Spicewood, Texas, 78669.
  2
  The Selling Stockholders identified
  below may have sold, transferred or otherwise disposed of some or all of their shares since the date on which the information in the following
  table is presented in transactions exempt from or not subject to the registration requirements of the Securities Act. Information concerning
  the Selling Stockholders may change from time to time and, if necessary, we will amend or supplement this prospectus accordingly. We cannot
  give an estimate as to the number of shares of Common Stock that will actually be held by the Selling Stockholders upon termination of
  this offering because the Selling Stockholders may offer some or all of their Common Stock under the offering contemplated by this prospectus
  or acquire additional shares of Common Stock. The total number of shares that may be sold hereunder will not exceed the number of shares
  offered hereby. Please read the section entitled "
  Plan of Distribution
  " in this Reoffer Prospectus.
  Common Stock
  Beneficially Owned Prior
  to the Offering
  Common Stock Being
  Common Stock
  Beneficially Owned After
  the Offering
  (2)
  Selling Stockholders
  Shares
  Percentage
  (3)
  Offered
  (1)
  Shares
  Percentage
  Ryan Dickinson
  2,339,286
  4.6
  %
  2,339,286
  --
  --
  %
  Kathryn Lever
  468,335
  *
  468,335
  --
  --
  %
  (1)
  Reflects shares of Common Stock offered under this
      Reoffer Prospectus, which were previously granted to the Selling Stockholders pursuant to restricted stock award agreements and vest in accordance
  with the terms of such agreements.
  (2)
  Assumes that all of the shares of Common Stock held by each Selling Stockholder and being offered under this Reoffer Prospectus become vested and are sold, and that no Selling Stockholder will acquire additional shares of Common Stock before the completion of this offering.
  (3)
  Percentage of beneficial ownership is based on 50,700,683 shares of Common Stock issued and outstanding as of the Determination Date.
  Other Material Relationships with the Selling
  Stockholders
  Employment Agreements
  We
  entered into employment agreements with each of Mr. Dickinson and Ms. Lever in connection with the Business Combination. Each of Mr. Dickinson
  and Ms. Lever have provided and continue to provide services to the Company commensurate with his or her role.
  Indemnification Agreements with Directors
  and Officers
  In connection with the Closing,
  we entered into indemnification agreements with each of our directors and officers, including Ryan Dickinson and Katie Lever. The indemnification
  agreements provide for indemnification and advancements by us of certain expenses and costs relating to claims, suits or proceedings arising
  from officer or director service to or on our behalf, as officers or directors to the maximum extent permitted by applicable
  law. Subject to certain limitations, our Amended and Restated Bylaws also require us to advance expenses incurred by our officers and
  directors.
  3
  PLAN OF DISTRIBUTION
  The shares of Common Stock
  covered by this Reoffer Prospectus are being registered by the Company for the account of the Selling Stockholders. The shares of Common
  Stock offered may be sold from time to time directly by or on behalf of each Selling Stockholder in one or more transactions on Nasdaq
  or any other stock exchange on which the Common Stock may be listed at the time of sale, in the over-the-counter market, in privately
  negotiated transactions, any other method permitted by applicable law or through a combination of such methods, at market prices prevailing
  at the time of sale, at prices related to such prevailing market prices, at fixed prices (which may be changed) or at negotiated prices.
  These transactions may include block transactions or crosses. Crosses are transactions in which the same broker acts as an agent on both
  sides of the trade. The Selling Stockholders may sell the Common Stock through one or more agents, brokers-dealers or directly to purchasers.
  Such broker-dealers may receive compensation in the form of commissions, discounts, or concessions from the Selling Stockholders and/or
  purchasers of the Common Stock or both. Such compensation as to a particular broker-dealer may be in excess of customary commissions.
  The amount of shares of Common Stock to be reoffered or resold under the Reoffer Prospectus by each Selling Stockholder and any other
  person with whom he or she is acting in concert for the purpose of selling Common Stock, may not exceed, during any three-month period,
  the amount specified in Rule 144(e) under the Securities Act.
  At the time a particular offering
  of the Common Stock is made, a prospectus supplement, if required, will be distributed, which will set forth the name of the Selling Stockholders,
  the aggregate amount of the Common Stock being offered and the terms of the offering, including, to the extent required, (1) the name
  or names of any underwriters, broker-dealers, or agents, (2) any discounts, commissions, and other terms constituting compensation from
  the Selling Stockholders, and (3) any discounts, commissions, or concessions allowed or reallowed to be paid to broker-dealers.
  In connection with their sales,
  a Selling Securityholder, and any participating broker-dealer may be deemed to be "underwriters" within the meaning of the
  Securities Act, and any commissions they receive and the proceeds of any sale of Common Stock may be deemed to be underwriting discounts
  and commissions under the Securities Act. We are bearing all costs relating to the registration of the Common Stock. Any commissions or
  other fees payable to broker-dealers in connection with any sale of the Common Stock will be borne by the Selling Stockholders or other
  party selling such shares of Common Stock.
  The Selling Stockholders will
  act independently of us in making decisions with respect to the timing, manner, and size of each resale or other transfer. There is no
  assurance that the Selling Stockholders will sell all or a portion of the Common Stock offered hereby under this Reoffer Prospectus. Further,
  we cannot assure you that the Selling Stockholders will not transfer, distribute, devise, or gift the Common Stock by other means not
  described in this Reoffer Prospectus. In addition to any Common Stock sold hereunder, Selling Stockholders may sell Common Stock in compliance
  with Rule 144. Sales of the Common Stock must be made by the Selling Stockholders in compliance with all applicable state and federal
  securities laws and regulations, including the Securities Act. The Selling Stockholders may agree to indemnify any broker, dealer, or
  agent that participates in transactions involving sales of the Common Stock against certain liabilities in connection with the offering
  of the Common Stock arising under the Securities Act. We have notified the Selling Stockholders of the need to deliver a copy of this
  Reoffer Prospectus in connection with any sale of the Common Stock.
  The anti-manipulation rules
  of Regulation M under the Securities Exchange Act of 1934, as amended (the "Exchange Act") may apply to resales of shares
  of Common Stock and activities of the Selling Stockholders, which may limit the timing of purchases and resales of any of the shares of
  Common Stock by the Selling Stockholders and any other participating person. Regulation M may also restrict the ability of any person
  engaged in the distribution of the Common Stock to engage in passive market-making activities with respect to the Common Stock. Passive
  market-making involves transactions in which a market maker acts as both our underwriter and as a purchaser of shares of Common Stock
  in the secondary market. All of the foregoing may affect the marketability of the shares of Common Stock and the ability of any person
  or entity to engage in market-making activities with respect to the shares of Common Stock.
  Once sold under the registration
  statement on Form S-8, of which this Reoffer Prospectus forms a part, the shares of Common Stock will be freely tradable in the hands
  of persons other than our affiliates.
  4
  INFORMATION INCORPORATED BY REFERENCE
  The Company hereby incorporates
  by reference in this Reoffer Prospectus the following:
  ●
  the Annual Report on
  Form 10-K
  for the period ended December 31, 2021, filed by the Company with the SEC on April 1, 2022;
  ●
  the Current Reports on Form 8-K, filed with the SEC on
  January 12, 2022
  and
  March 14, 2022
  ; and
  ●
  the description of the Company's Common Stock contained in
  Exhibit 4.2
  to the Company's Annual Report on Form 10-K for the year ended December 31, 2021
  ,
  filed by the Company with the SEC on April 1, 2022, including any amendment or report filed to update such description.
  All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
  to the registration statement to which this Reoffer Prospectus relates, which indicates that all securities offered hereby have been sold
  or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Reoffer Prospectus
  and to be a part hereof from the date of filing of such documents.
  Any statement contained herein
  or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified
  or superseded for purposes of this Reoffer Prospectus to the extent that a statement contained herein or in any other subsequently filed
  document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
  modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Reoffer Prospectus.
  Notwithstanding the foregoing,
  no information is incorporated by reference in this Reoffer Prospectus where such information under applicable forms and regulations of
  the SEC is not deemed to be "filed" under Section 18 of the Exchange Act or otherwise subject to the liabilities of that section,
  unless the report or filing containing such information indicates that the information therein is to be considered "filed"
  under the Exchange Act or is to be incorporated by reference in this Reoffer Prospectus.
  LEGAL MATTERS
  White & Case LLP has issued
  an opinion regarding the legality of the shares of Common Stock offered hereby.
  EXPERTS
  The consolidated financial
  statements of the Company as of December 31, 2021 and 2020, and for each of the years in the two-year period ended December 31, 2021,
  have been incorporated by reference herein in reliance upon the report of Armanino LLP, independent registered public accounting firm,
  which is incorporated by reference herein,
  and upon the authority of said firm as experts
  in accounting and auditing.
  WHERE YOU CAN FIND MORE INFORMATION
  We file reports and other
  information with the SEC, including annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, proxy statements
  and other documents. The SEC maintains an internet website that contains such reports, proxies and other information about issuers, including
  us, that file electronically with the SEC. The address of that website is
  www.sec.gov
  .
  We
  also make these documents available on the Investor Relations portion of our website at www.Lottery.com. Our website and the information
  contained or connected to our website is not incorporated by reference in this prospectus, and you should not consider it part of this
  Reoffer Prospectus. Our principal executive office is located at
  20808 State Hwy 71 W, Unit B, Spicewood, TX, 78669, and we can
  be reached by telephone at (512) 592-2451.
  5
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The Company hereby incorporates
  by reference in this Registration Statement the following:
  ●
  the Annual Report on
  Form 10-K
  for the year ended December 31, 2021
  ,
  filed by the Company with the SEC on April 1, 2022;
  ●
  the Current Report on Form 8-K, filed with the SEC on
  January 12, 2022
  and
  March 14, 2022
  ; and
  ●
  the description of the Company's Common Stock contained in
  Exhibit 4.2
  to the Company's Annual Report on Form 10-K for the year ended December 31, 2021
  ,
  filed by the Company with the SEC on April 1, 2022, including any amendment or report filed to update such description.
  All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
  to which this Registration Statement relates, which indicates that all securities offered hereby have been sold or which deregisters all
  securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof
  from the date of filing or furnishing of such documents.
  Any statement contained herein
  or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently
  filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Notwithstanding the foregoing,
  no information is incorporated by reference in this Registration Statement where such information under applicable forms and regulations
  of the SEC is not deemed to be "filed" under Section 18 of the Exchange Act or otherwise subject to the liabilities of that
  section, unless the report or filing containing such information indicates that the information therein is to be considered "filed"
  under the Exchange Act or is to be incorporated by reference in this Registration Statement.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Item 6. Indemnification of Directors and Officers.
  Section 145 of the DGCL provides, generally, that a corporation shall have the power to indemnify any person
  who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
  civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by reason of the fact that
  such person is or was a director, officer, employee or agent of the corporation against all expenses, judgments, fines and amounts paid
  in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding if such person acted
  in good faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the corporation and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. A corporation may similarly
  indemnify such person for expenses actually and reasonably incurred by such person in connection with the defense or settlement of any
  action or suit by or in the right of the corporation, provided that such person acted in good faith and in a manner he or she reasonably
  believed to be in or not opposed to the best interests of the corporation, and, in the case of claims, issues and matters as to which
  such person shall have been adjudged liable to the corporation, provided that a court shall have determined, upon application, that, despite
  the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled to indemnity
  for such expenses which such court shall deem proper.
  II-
  1
  In
  accordance with Section 102(b)(7) of the DGCL, Lottery.com's charter provides that a director will not be personally
  liable to Lottery.com or Lottery.com's stockholders for monetary damages for breach of fiduciary duty as a director, except for
  liability (i) for any breach of the director's duty of loyalty to Lottery.com or Lottery.com's stockholders, (ii) for
  acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174
  of the DGCL, or (iv) for any transaction from which the director derived an improper personal benefit. No such provision shall eliminate
  or limit the liability of a director for any act or omission occurring prior to the date when such provision became effective. Accordingly,
  these provisions will have no effect on the availability of equitable remedies such as an injunction or rescission based on a director's
  breach of his or her duty of care.
  Lottery.com's
  bylaws provides that it will indemnify its present and former directors and officers to the maximum extent permitted by the DGCL and
  that such indemnification will not be exclusive of any other rights to which those seeking indemnification may be entitled under any
  bylaw provision, agreement, vote of stockholders or disinterested directors or otherwise.
  Lottery.com
  has entered into indemnification agreements with each of its current directors and officers containing provisions which are in some respects
  broader than the specific indemnification provisions contained in the DGCL. The indemnification agreements require Lottery.com,
  among other things, to indemnify its directors against certain liabilities that may arise by reason of their status or service as directors
  and to advance their expenses incurred as a result of any proceeding against them as to which they could be indemnified.
  Lottery.com's charter provides
  for indemnification of Lottery.com's directors, officers, employees and other agents to the maximum extent permitted by the DGCL,
  and Lottery.com's bylaws provide for indemnification of Lottery.com's directors, officers, employees and other agents to
  the maximum extent permitted by the DGCL.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  II-
  2
  Item 8. Exhibits.
  Exhibit
  Number
  Exhibit Description
  4.1
  Second Amended and Restated Certificate of Incorporation of Lottery.com Inc., incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K (File No. 001-38508), as amended, filed with the SEC on November 4, 2021.
  4.2
  Amended and Restated Bylaws of Lottery.com, incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K (File No. 001-38508), as amended, filed with the SEC on November 4, 2021.
  4.3
  Warrant Agreement, dated as of May 29, 2018, between TDAC and Continental Stock Transfer & Trust Company, as warrant agent, incorporated by reference to Exhibit 4.1 of the Company's Current Report on Form 8-K (File No. 001-38508), filed with the SEC on June 4, 2018.
  4.4
  AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (incorporated by reference to Exhibit 10.8 of the Current Report on Form 8-K filed by Lottery.com with the SEC on November 4, 2021).
  .
  4.5
  Form of Restricted Stock Award Agreement under the AutoLotto, Inc. 2015 Stock Option/Stock Issuance Plan (incorporated by reference to Exhibit 10.9 of the Current Report on Form 8-K filed by Lottery.com with the SEC on November 4, 2021).
  4.6*
  Lottery.com 2021 Incentive Plan.
  4.7
  Form of Option Award Agreement under the Lottery.com 2021 Incentive Plan (incorporated by reference to Exhibit 10.18 of the Annual Report on Form 10-K filed by Lottery.com with the SEC on April 1, 2022)
  .
  4.8
  Form of Restricted Stock Unit Award Agreement under the Lottery.com 2021 Incentive Plan (incorporated by reference to Exhibit 10.19 of the Annual Report on Form 10-K filed by Lottery.com with the SEC on April 1, 2022).
  4.9
  Form of Director Restricted Stock Unit Award Agreement under the Lottery.com 2021 Incentive Plan (incorporated by reference to Exhibit 10.20 of the Annual Report on Form 10-K filed by Lottery.com with the SEC on April 1, 2022)
  .
  5.1*
  Opinion of White & Case LLP with respect to the legality of the Common Stock being registered.
  23.1*
  Consent of Armanino LLP, independent registered public accounting firm for the Company.
  23.2*
  Consent of White & Case LLP (included in Exhibit 5.1 to this Registration Statement).
  24.1*
  Power of Attorney of certain officers and directors (included on the signature page to this Registration Statement).
  107*
  Filing Fee Table
  *
  Filed herewith.
  II-
  3
  Item 9. Undertakings.
  (a)
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)
  to include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  to reflect in the prospectus any facts or events arising after the effective date of this Registration
  Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
  in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
  424(b) (§ 230.424(b) of this chapter) if, in the aggregate, the changes in volume and price represent no more than 20% change in
  the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration
  statement; and
  (iii)
  to include any material information with respect to the plan of distribution not previously disclosed
  in this Registration Statement or any material change to such information in this Registration Statement.
  Provided, however,
  that paragraphs (a)(1)(i) and (a)(1)(ii)
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
  with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
  by reference in this Registration Statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under
                                                                   the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
                                                                   Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
                                                                   Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to
                                                                   the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
                                                                   offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.
  II-
  4
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Austin, State of Texas on the 6
  th
  day of April, 2022.
  LOTTERY.COM INC.
  By:
  /s/ Lawrence Anthony DiMatteo III
  Name:
  Lawrence Anthony DiMatteo III
  Title:
  Chairperson and Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each of the undersigned constitutes and appoints each of Ryan Dickinson and Kathryn Lever, each acting alone, their true
  and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for such person and in their name, place
  and stead, in any and all capacities, to sign this Registration Statement on Form S-8 and all post-effective amendments thereto, of Lottery.com
  Inc., and to file the same, with all exhibits thereto, and other document in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming that any such attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully
  do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title of Capacities
  Date
  /s/ Lawrence Anthony DiMatteo III
  Chairperson and Chief Executive Officer
  April 6, 2022
  Lawrence Anthony DiMatteo III
  (Principal Executive Officer)
  /s/ Matthew Clemenson
  Chief Revenue Officer and Director
  April 6, 2022
  Matthew Clemenson
  /s/ Ryan Dickinson
  Chief Financial Officer, President and Treasurer
  April 6, 2022
  Ryan Dickinson
  (Principal Financial Officer and Principal Accounting Officer)
  /s/ Lisa Borders
  Director
  April 6, 2022
  Lisa Borders
  /s/ Steven Cohen
  Director
  April 6, 2022
  Steven Cohen
  /s/ Joseph Kaminkow
  Director
  April 6, 2022
  Joseph Kaminkow
  /s/ Richard Kivel
  Director
  April 6, 2022
  Richard Kivel
  /s/ William C. Thompson, Jr.
  Director
  April 6, 2022
  William C. Thompson, Jr.
  II-5