CINEWORLD GROUP PLC

Audit Report / Information • Jun 19, 2019

CINEWORLD GROUP PLC

This letter is being sent to the shareholders of Cineworld Group plc for information only and no action is required to be taken. If you have sold or otherwise transferred all of your shares in Cineworld Group plc, please forward this document as soon as possible to the purchaser or transferee or to the stockbroker, bank or other agent through whom the sale or transfer was arranged for transmission to the purchaser or transferee.

Dear Shareholder,

Statement regarding Change of Auditor

I am writing to inform you of the decision by the Board of Directors of Cineworld Group plc (the "Company") to appoint PricewaterhouseCoopers LLP ("PwC") as auditor of the Company, with a commencement date of 17 June 2019.

In accordance with good corporate governance policy on auditor rotation, the Company recently conducted a tender process for the statutory auditor contract. This change follows the conclusion of that process.

KPMG LLP ("KPMG") submitted its letter of resignation to the Board of Directors of the Company on 17 June 2019, along with a "statement of reasons" for resigning, as required by section 519 of the Companies Act 2006.

A copy of KPMG's statement of reasons is overleaf and is being sent to shareholders for information only as required by section 520(2) of the Companies Act 2006.

The Company's Board of Directors would like to take this opportunity to thank KPMG for its services to the Company.

Yours faithfully,

Anthony Bloom Chairman

19 June 2019

KPMG LLP 15 Canada Square London E14 5GL United Kingdom

Tel +44 (0) 20 7694 5997 Fax +44 (0) 20 7311 6445

Private & confidential

Cineworld Group PLC 8th Floor Vantage London, Great West Road, Brentford, London, TW8 9AG

17 June 2019

Dear Directors,

Statement to Cineworld Group PLC (no. 05212407) on ceasing to hold office as auditors pursuant to section 519 of the Companies Act 2006

The reason connected with our ceasing to hold office is the holding of a competitive tender for the audit, in which we declined to participate as we did not consider that it was likely that we would be able to agree acceptable commercial terms.

Yours faithfully,

KPMG LLP Audit registration number: 9188307 Audit registration address: 15 Canada Square Canary Wharf, London E14 5GL