Corsa Coal Corp. — Audit Report / Information 2020

Sep 4, 2020

CORSA COAL CORP.

(the “Corporation”)

NOTICE OF CHANGE OF AUDITOR

TO: Urish Popeck & Co., LLC (“Urish”)

AND TO: Coulter & Justus, P.C. (“C&J”)

NOTICE IS HEREBY GIVEN that:

• (i) Urish has resigned, effective as of August 31, 2020, as auditor for the Corporation; and

• (ii) C&J has been appointed as auditor of the Corporation effective as of August 31, 2020, to hold office until the next annual meeting at a remuneration to be fixed by the board of directors of the Corporation (the “Board”).

In accordance with National Instrument 51-102 – Continuous Disclosure Obligations (“NI 51102”), the Corporation confirms that:

• (i) the former auditor has resigned, upon the Corporation’s request, as auditor of the Corporation effective August 31, 2020;

• (ii) the resignation of the former auditor was considered by the audit committee of the Corporation (the “Audit Committee”) and the Board on August 27, 2020;

• (iii) the appointment of the successor auditor was considered by the Audit Committee and approved by the Board on August 27, 2020;

• (iv) there were no reservations in Urish’s reports in connection with the audits of the two most recently completed fiscal years and any period subsequent to the most recently completed fiscal year for which an audit report was issued and ending the date of Urish’s resignation as auditor; and

• (v) there are no “reportable events” as such term is defined in Section 4.11 of NI 51-102.

DATED this 31[st ] day of August, 2020

ON BEHALF OF THE BOARD OF DIRECTORS

______________________________ Kevin M. Harrigan Chief Financial Officer and Corporate Secretary