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AbraSilver Resource Corp. Share Issue/Capital Change 2024

May 27, 2024

42598_rns_2024-05-27_ef5973d0-9299-4f94-8f86-841a7f04b46e.pdf

Share Issue/Capital Change

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FORM 51-102F3 MATERIAL CHANGE REPORT

1. Name and Address of Company

AbraSilver Resource Corp. (the " Company " or " AbraSilver 220 Bay Street, Suite 550 Toronto, ON M5J 2W4

2. Date of Material Change

May 17, 2024.

3. News Release

A news release dated May 17, 2024 was disseminated through the facilities of TheNewswire, and were subsequently filed on SEDAR+ at www.sedarplus.ca.

4. Summary of Material Change

On May 17, 2024, the Company announced its intention to consolidate the common shares in the capital of the Company (the " Shares ") on the basis of five (5) pre-Consolidation Shares for every one (1) post-Consolidation Share (the " Consolidation "). The Consolidation was completed on May 22, 2024.

5. Full Description of Material Change

5.1 Full Description of Material Change

On May 17, 2024, the Company announced its intention to consolidate the Shares on the basis of five (5) pre-Consolidation Shares for every one (1) post-Consolidation Share. The Consolidation was completed on May 22, 2024.

The Consolidation reduced the number of outstanding Shares from 624,703,913 to approximately 124,940,783. Shareholders’ proportional ownership in the Company remained unchanged following the Consolidation.

All fractional Shares less than one-half (1/2) were cancelled and all fractional Shares equal to or greater than one-half (1/2) were rounded up to one whole Share. The exercise price and number of Shares of the Company issuable upon the exercise of outstanding stock options, restricted share units and warrants was proportionately adjusted to reflect the Consolidation in accordance with the terms of the securities. The Company’s new CUSIP number is 00379L304 and the new ISIN number is CA00379L3048. The Company’s name and trading symbol remain unchanged.

6. Disclosure for Restructuring Transaction

Not applicable.

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7. Reliance on subsection 7.1(2) or (3) of National Instrument 51-102

Not applicable.

8. Omitted Information

Not applicable.

9. Executive Officer

John Miniotis, the Chief Executive Officer of the Company, is knowledgeable about this material change report and may be contacted at [email protected].

10. Date of Report

May 27, 2024.