Bessor Minerals Inc. — Audit Report / Information 2021

Jan 8, 2021

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Crowe MacKay LLP

1100 - 1177 West Hastings St. Vancouver, BC V6E 4T5 Main +1 (604) 687-4511 Fax +1 (604) 687-5805 www.crowemackay.ca

January 8, 2021

British Columbia Securities Commission Alberta Securities Commission TSX Venture Exchange

Dear Sirs and Mesdames:

Re: Bessor Minerals Inc. (the "Company") – Change of Auditor

As required by National Instrument 51-102, we confirm that we have reviewed the information contained in the Notice of Change of Auditors (the “Notice”) dated January 8, 2021. We agree with the information in the Notice.

We understand that a copy of the Notice and this letter will be filed pursuant to Section 4.11 of the National Instrument 51-102.

Yours truly,

s/ “Crowe MacKay LLP”

Crowe MacKay LLP