| CutLER LAW GROUP |
|
January 6, 2025
Securities and Exchange Commission
100 F. St., NE
Washington, DC 20549-4561
| Attn: | Mitchell Austin | |
| Jan Woo |
| Re: | Lottery.com Inc. |
| Post-Effective Amendment No. 1 to | |
| Registration Statement on Form S-1 | |
| Filed December 26, 2024 | |
| File No. 333-281925 |
Gentlemen and Ladies:
Lottery.com Inc. hereby withdraws Post-Effective Amendment No. 1 to its Form S-1 Registration Statement, File No. 333-281925, filed on December 26, 2024. Please note that this does not withdraw the original filing on Form S-1.
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 [email protected].
| Best Regards, | |
| /s/ M. Richard Cutler | |
| M. Richard Cutler |
| 6575 West Loop South, Suite 400 | Tel (800) 606-7150 | |
| Bellaire, Texas 77401 | www.cutlerlaw.com | Fax (713) 583-7150 |