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SEC Company Response from Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481) (SEGG) — May 24, 2018

Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481)
Date: May 24, 2018 · CIK: 0001673481 · Accession: 0001615774-18-004358

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File numbers found in text: 333-223655

Date
May 29, 2018
Author
Legal Branch Chief
Form
CORRESP
Company
Lottery.com Inc. (SEGG, LTRYW) (CIK 0001673481)

Letter

VIA EDGAR & TELECOPY Securities and Exchange Commission Washington, D.C. 20549 RE: Trident Acquisitions Corp. (the “Company”) Registration Statement on Form S-1 (File No. 333-223655) (the “Registration Statement”)

Dear Mr. Reynolds:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on May 29, 2018, or as soon thereafter as practicable.

The Company hereby acknowledges that:

• Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

• The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

• The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

Very
truly yours,
TRIDENT ACQUISITIONS CORP

Show Raw Text
CORRESP
1
filename1.htm

Trident
Acquisitions Corp.

77 Water St, Fl 8

New York, NY 10005

May
24, 2018

VIA
EDGAR & TELECOPY

John Reynolds

Legal Branch Chief

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    RE:
    Trident Acquisitions Corp. (the “Company”)

    Registration Statement on Form S-1

    (File No. 333-223655) (the “Registration
    Statement”)

Dear
Mr. Reynolds:

The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on May 29, 2018, or as
soon thereafter as practicable.

The
Company hereby acknowledges that:

 • Should
                                         the Securities and Exchange Commission (the “Commission”) or the Staff, acting
                                         pursuant to delegated authority, declare the Registration Statement effective, it does
                                         not foreclose the Commission from taking any action with respect to the Registration
                                         Statement;

 • The
                                         action of the Commission or the Staff, acting pursuant to delegated authority, in declaring
                                         the Registration Statement effective, does not relieve the Company from its full responsibility
                                         for the adequacy and accuracy of the disclosure in the Registration Statement; and

 • The
                                         Company may not assert Staff comments and the declaration of effectiveness as a defense
                                         in any proceeding initiated by the Commission or any person under the federal securities
                                         laws of the United States.

[Signature
page follows]

Very
truly yours,

TRIDENT ACQUISITIONS CORP

By: 	/s/ Vadim Komissarov

Name: Vadim Komissarov

Title: President and Chief Financial Officer