<SEC-DOCUMENT>0001641172-25-009104.txt : 20250808
<SEC-HEADER>0001641172-25-009104.hdr.sgml : 20250808
<ACCEPTANCE-DATETIME>20250507191450
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001641172-25-009104
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250507

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lottery.com Inc.
		CENTRAL INDEX KEY:			0001673481
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		EIN:				811996183
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5049 EDWARDS RAND RD.
		STREET 2:		4TH FLOOR
		CITY:			FT. WORTH
		STATE:			TX
		ZIP:			76109
		BUSINESS PHONE:		(833) 356-8837

	MAIL ADDRESS:	
		STREET 1:		5049 EDWARDS RAND RD.
		STREET 2:		4TH FLOOR
		CITY:			FT. WORTH
		STATE:			TX
		ZIP:			76109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Trident Acquisitions Corp.
		DATE OF NAME CHANGE:	20160429
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-transform: none; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-size: 20pt; text-transform: uppercase; color: #355E91">CutLER
LAW GROUP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: none; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
7, 2025</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
and Exchange Commission</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100
F. St., NE</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
DC 20549-4561</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attn:
    </FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mitchell
    Austin</FONT></TD></TR>
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jan
    Woo</FONT></TD></TR>
  </TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:
    </B></FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Lottery.com,
    Inc.</B></FONT></TD></TR>
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amendment
    No. 2 to Registration Statement on Form S-1</B></FONT></TD></TR>
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed
    April 25, 2025</B></FONT></TD></TR>
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File
    No. 333-286503</B></FONT></TD></TR>
  </TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gentlemen
and Ladies:</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
be advised that we represent Lottery.com, Inc. (the &ldquo;Company&rdquo;) with respect to the above-referenced filing. We are in receipt
of your letter dated May 5, 2025, with respect to the Company. This letter responds to the comment contained in your letter.</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Your
comments as well as our response are set forth below:</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Amendment
No. 2 to Registration Statement on Form S-1</U></FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15.75pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Plan
of Distribution, page 79</U></FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15.75pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

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<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
                                            disclose here that &ldquo;[t]he Selling Shareholders and any underwriters, broker- dealers
                                            or agents that participate in the sale of the shares of Common Stock or interests therein
                                            may be &ldquo;underwriters&rdquo; within the meaning of Section 2(11) of the Securities Act.&rdquo;
                                            Please revise here to state the equity line investor, Generating Alpha Ltd., is an underwriter.
                                            You should also identify the equity line investor as a selling shareholder throughout the
                                            prospectus.</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -36.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<TR STYLE="text-transform: none; vertical-align: top">
    <TD STYLE="text-transform: none; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
  <TD STYLE="text-transform: none; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RESPONSE:</FONT></TD>
  <TD STYLE="text-transform: none; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  have revised the discussion in Plan of Distribution as requested. We have also revised the term &ldquo;Investor&rdquo; throughout the
  prospectus to read &ldquo;Investor Selling Shareholder&rdquo; to assure clarity.</FONT></TD></TR>
</TABLE>


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  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">6575 West
    Loop South, Suite 400</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">Tel (800)
    606-7150</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">Bellaire, Texas 77401</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">www.cutlerlaw.com</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">Fax (713) 583-7150</FONT></TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-transform: none; text-align: justify; text-indent: -36.9pt">&nbsp;</P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><FONT STYLE="font-size: 20pt; text-transform: uppercase; color: #355E91">CutLER
LAW GROUP</FONT></FONT></P>

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<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15.75pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>General</U></FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15.75pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
                                            revise to disclose the material risks of an investment in the company and in the offering,
                                            including:</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt; width: 100%"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.75in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            dilutive effect of the formula or pricing mechanism on the company&rsquo;s share price;</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.75in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            possibility that the company may not have access to the full amount available to it under
                                            the equity line; and</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.75in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
                                            the equity line investor can engage in short-selling activities and, if so, how any sales
                                            activities after announcement of a put may negatively affect the company&rsquo;s share price.</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 72.25pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RESPONSE:</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have added three risk factors to reference risks associated with the equity line to shareholders
                                            and investors. Staff is advised, however, that our stock purchase agreement with the Investor
                                            specifically prohibits them from short-selling or other market manipulation activities and
                                            the Investor has advised us that they have no intention of undertaking any such activities.</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

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<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 18.7pt"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
                                            revise to disclose the material market activities of the equity line investor, including:</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.75in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
                                            short selling of the company&rsquo;s securities or other hedging activities that the equity
                                            line investor may or has engaged in, including prior to entering into the agreement and prior
                                            to the receipt of any shares pursuant to the terms of the agreement; and</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 72.25pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RESPONSE:</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have revised the prospectus to reflect that our agreement prohibits any such short selling
                                            or hedging and that the Investor has advised they have no intention of undertaking any such
                                            activities.</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -36.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.75in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">how
                                            the equity line investor intends to distribute the securities it owns or will acquire.</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 72.25pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RESPONSE:</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have revised the language under &ldquo;Selling Shareholders&rdquo; to reflect that the Investor
                                            Selling Shareholder will sell or otherwise distribute the securities it owns or will acquire
                                            similar to ordinary selling shareholders.</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -36.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 18.7pt"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
                                            revise to disclose how the provisions of Regulation M may prohibit the equity line investor
                                            and any other distribution participants that are participating in the distribution of the
                                            company&rsquo;s securities from:</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.75in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">engaging
                                            in market making activities (e.g., placing bids or making purchases to stabilize the price
                                            of the common stock) while the equity line is in effect; and</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 72.25pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.75in"></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchasing
                                            shares in the open market while the equity line is in effect.</FONT></TD></TR></TABLE>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -36.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<TR STYLE="text-transform: none; vertical-align: top">
    <TD STYLE="text-transform: none; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
  <TD STYLE="text-transform: none; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RESPONSE:</FONT></TD>
  <TD STYLE="text-transform: none; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  have added the disclosure requested relative to prohibitions under Regulation M.</FONT></TD></TR>
</TABLE>


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  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">6575 West
    Loop South, Suite 400</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">Tel (800)
    606-7150</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">Bellaire, Texas 77401</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">www.cutlerlaw.com</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: rgb(54,95,145)">Fax (713) 583-7150</FONT></TD></TR>
  </TABLE>
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3 of 3</FONT></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-transform: none; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><FONT STYLE="font-size: 20pt; text-transform: uppercase; color: #355E91">CutLER
LAW GROUP</FONT></FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -36.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oral
Comment Received today:</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -36.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
have requested that we update our legal proceedings disclosure to reflect litigation in Texas related to Lottery.com. We have added that
disclosure.</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -11.6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you again for your time and for your assistance with this matter. Please do not hesitate to contact us at 713-888-0040 or rcutler@cutlerlaw.com.</FONT></P>

<P STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Best
    Regards,</FONT></TD></TR>
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    M. Richard Cutler</I></FONT></TD></TR>
  <TR STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-transform: none; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">M.
    Richard Cutler</FONT></TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-transform: none; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">6575
    West Loop South, Suite 400</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">Tel
    (800) 606-7150</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">Bellaire,
    Texas 77401</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">www.cutlerlaw.com</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: rgb(54,95,145)">Fax
    (713) 583-7150</FONT></TD></TR>
  </TABLE>
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