Lottery.com Inc.

20808 State Hwy 71 W, Unit B

Spicewood, Texas 78669

 

November 23, 2021

 

VIA EDGAR

 

Division of Corporation Finance

Office of Technology

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Lottery.com Inc.

Registration

Statement on Form S-1

Filed

November 18, 2021

File

No. 333-261183

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Lottery.com Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-1 (the “Registration Statement”) be accelerated to, and that the Registration Statement be declared effective at 4:00 p.m., prevailing Eastern Time, on November 24, 2021, or as soon as practicable thereafter.

 

Please contact Elliott Smith (email: elliott.smith@whitecase.com or telephone: (212) 819-7644) of White & Case LLP with any questions and please notify him when this request for acceleration has been granted.

 

[Signature Page Follows]

 

	Sincerely,
	By:		/s/ Kathryn Lever
	Name:		Kathryn Lever
	Title:		Chief Legal Officer

 

cc: Elliott Smith, White & Case LLP