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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 RKv0sltYgVyDIYuR88KioA==

<SEC-DOCUMENT>9999999995-10-002779.txt : 20100928
<SEC-HEADER>9999999995-10-002779.hdr.sgml : 20100928
<ACCEPTANCE-DATETIME>20100928001513
ACCESSION NUMBER:		9999999995-10-002779
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100927
DATE AS OF CHANGE:		20100928
EFFECTIVENESS DATE:		20100927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Loto Inc.
		CENTRAL INDEX KEY:			0001464766
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NV

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-159858
		FILM NUMBER:		101092016

	BUSINESS ADDRESS:	
		STREET 1:		SUITE 460
		STREET 2:		20 TORONTO STREET
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5C 2B8
		BUSINESS PHONE:		416-500-7799

	MAIL ADDRESS:	
		STREET 1:		SUITE 460
		STREET 2:		20 TORONTO STREET
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5C 2B8
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2010-09-27</finalEffectivenessDispDate>
        <accessionNumber>0001144204-10-050368</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0001464766</cik>
            <entityName>Loto Inc.</entityName>
            <fileNumber>333-159858</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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