Bluesky Digital Assets Corp. — Audit Report / Information 2021

Dec 10, 2021

CHANGE OF AUDITOR NOTICE Pursuant to National Instrument 51-102 (“NI 51-102”), Section 4.11

• To: British Columbia Securities Commission Alberta Securities Commission Ontario Securities Commission Canadian Securities Exchange OTC Markets

And To: Davidson & Company LLP

And To: Raymond Chabot Grant Thornton LLP

Item 1 ‒ Former Auditors:.

• 1. Davidson & Company LLP., resigned as auditors of Bluesky Digital Assets Corp., (the “Corporation”) effective as of November 30, 2021.
• 1. Davidson & Company LLP., resigned as the auditors for the Corporation at the request of the Corporation.
• 1. The resignation of Davidson & Company LLP., as auditors of the Corporation and the appointment of the Successor Auditors has been considered and approved by both the Corporation’s Audit Committee and by the Corporation’s Board of Directors on November 30, 2021.
• 1. Davidson & Company LLP., had been appointed auditors of the Corporation effective September 13, 2019. There is no report produced by Davidson & Company LLP., on any of the financial statements of the Corporation up to and ending on the date of resignation.
• 1. To the date hereof, there have been no “reportable events” involving Davidson & Company LLP. A reportable event means a disagreement, a consultation or an unresolved issue, all as further defined in NI 51-102.

Item 2 ‒ Successor Auditors:.

• 1. The Board of Directors of the Corporation approved the appointment of Raymond Chabot Grant Thornton LLP, (“RCGT”) as Successor Auditors of the Corporation on November 30, 2021.
• 1. To the date hereof, there have been no reportable events involving RCGT.

Dated at Toronto on this 30[th] day of November 2021

Bluesky Digital Assets Corp.

By: /s/ Frank Kordy ___________________________ Frank Kordy, Secretary & Director