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0001673481 EX-FILING FEES 0001673481 2025-11-25 2025-11-25 0001673481 1 2025-11-25 2025-11-25 0001673481 2 2025-11-25 2025-11-25 0001673481 3 2025-11-25 2025-11-25 0001673481 1 2025-11-25 2025-11-25 0001673481 2 2025-11-25 2025-11-25 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

 

Exhibit 107

 

CALCULATION OF FILING FEE TABLES

 

Form S-3/A

(Form Type)

 

Lottery.com Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

   Security
Type
  Security Class Title  Fee Calculation or Carry Forward Rule  Amount
Registered
   Proposed Maximum Offering Price Per Share   Proposed Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee 
Newly Registered Securities 
Fees to be
Paid
  Equity  Class A Common Stock par value $0.001 per share  Fee Calculation   109,890,110   $2.73(1)  $300,000,000    0.00013810   $41,430 
Fees to be
Paid
  Equity  Class A Common Stock par value $0.001 per share  Fee Calculation   1,000,000   $2.19(2)  $2,190,000    0.00013810   $302.43 
Fees to be
Paid
  Equity  Class A Common Stock par value $0.001 per share  Fee Calculation   68,214   $12.40(3)  $845,853    0.00013810   $116.81 
Fees
Previously
Paid
                                  
Carry Forward Securities 
Carry
Forward
Securities
                                  
   Total Offering Amounts         $303,035,853        $41,849.24 
   Total Fees Previously Paid                   0 
   Total Fees Offsets                  $41,849.24 
   Net Fee Due                  $0 

 

(1)Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price is $2.73 per share, which is the average of the high and low prices of the registrant’s common stock on November 10, 2025 on The Nasdaq Stock Market.
  
(2)Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(i) under the Securities Act. The price per share is based upon the exercise price of two dollars and nineteen cents ($2.19) per share of Common Stock under the terms of the Amended and Restated Loan Agreement, dated as of August 8, 2023, by and between Lottery.com Inc. and United Capital Investments London Limited.
  
(3)Calculated by number of outstanding warrants by the exercise price of $12.40 those warrants held by certain Selling Shareholders.

 

Table 2: Fee Offset Claims and Sources

 

   Registrant or Filer Name  Form or Filing Type  File
Number
  Initial
Filing Date
   Filing
Date
   Fee
Offset Claimed
   Security Type Associated with Fee Offset Claimed   Security Title Associated with Fee Offset Claimed   Unsold Securities Associated
with Fee
Offset Claimed
   Unsold
Aggregate Offering
Amount Associated
with Fee Offset
Claimed
   Fee
Paid
with Fee
Offset Source
 
                                          
Rules 457(b) and 0-11(a)(2) 
Fee Offset
Claims
  Lottery.com Inc. 

S-3

  333-291505 

November 13, 2025

        $

41,849.24

  

Equity

  

Equity

               $

303,035,853

  

 

 
                                                       
Fee Offset
Sources
  Lottery.com Inc.  S-3  333-291505      November 13, 2025                         $41,849.24 
Rule 457(p) 
Fee Offset
Claims
                                              
Fee Offset
Source
                                              

 

(1)On November 13, 2025, the Registrant filed a registration statement on Form S-3 (File No. 333-291505)(the “Prior Registration Statement”) with a proposed maximum offering price of $303,035,853. In connection with Prior Registration Statement, the Registrant paid an aggregate filing fee of $41,849.24. This Amended Registration Statement is being filed to Include by Reference the Registrant’s Form 10-Q for the periods ended March 31, 2025 and September 30, 2025. The Prior Registration Statement was not made effective. Pursuant to Rule 457(p), the unused filing fee of $41,84 9.24 in connection with the Prior Registration Statement is being applied to offset the registration fee due in connection with this Registration Statement.
(2)