Bessor Minerals Inc. — Audit Report / Information 2021

Jan 8, 2021

BESSOR MINERALS INC.

PO Box 37033 Country Club PO Nanaimo, British Columbia V9T 6N4

NOTICE OF CHANGE OF AUDITOR

Pursuant to NI 51-102 (Part 4.11)

TO:

Crowe Mackay LLP

AND TO: Dale Matheson Carr-Hilton Labonte LLP

AND TO: Alberta Securities Commission British Columbia Securities Commission

It is proposed that Bessor Minerals Inc. (the “ Corporation ”) will change its auditor from Crowe Mackay LLP (the “ Former Auditor ”) to Dale Matheson Carr-Hilton Labonte LLP (the “ Successor Auditor ”) effective as of January 8, 2021.

• 1. The Former Auditor resigned at the request of the Corporation on January 8, 2021. The Audit Committee’s recommendation to the Board of Directors for the change of auditor was made due to the Corporation’s desire to move to a different audit firm.
• 1. The Corporation further reports there were no reservations in the Former Auditor’s reports on the Corporation's financial statements for the period commencing at the beginning of the Corporation’s two most recently completed financial years and ending on the date of resignation of the Former Auditor.
• 1. There are no reportable events including disagreements or unresolved issues as defined in NI 51102 (Part 4.11) between the Corporation and the Former Auditor.
• 1. The change of the auditor and the recommendation to appoint the Successor Auditor was approved by the Audit Committee and the Board of Directors of the Corporation.

DATED this 8[th] day of January, 2021.

BESSOR MINERALS INC.

Per:

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Kieran Downes President and Chief Executive Officer