DLP RESOURCES INC. — Audit Report / Information 2020

Apr 25, 2020

MG CAPITAL CORPORATION

NOTICE OF CHANGE OF AUDITOR

TO: BDO Canada LLP, Chartered Professional Accountants

AND TO: DeVisser Gray LLP, Chartered Professional Accountants

AND TO: Alberta Securities Commission

British Columbia Securities Commission

In accordance with Section 4.11 of National Instrument 51-102 - Continuous Disclosure Obligations (" NI 51-102 "), MG Capital Corporation (the "Corporation ") hereby gives notice and confirms that:

1. BDO Canada LLP, Chartered Professional Accountants (the " Former Auditor "), has resigned as auditor of the Corporation, effective April 14, 2020;

2. DeVisser Gray LLP, Chartered Professional Accountants (the ” Successor Auditor "), has been appointed as successor auditor, to hold office commencing April 15, 2020 until the close of the next annual general meeting of the Corporation;

3. the Audit Committee of the Corporation has considered the resignation of the Former Auditor as the Corporation's auditor and recommended the appointment of the Successor Auditor as the Corporation's auditor;

4. the resignation of the Former Auditor as the Corporation's auditor and appointment of the Successor Auditor as the Corporation's auditor were approved by the Board of Directors of the Corporation and the Audit Committee;

5. the Former Auditor has not expressed any modified opinion in its audit reports for the period commencing at the beginning of the Corporation's two most recent financial years and ending at the date of this notice; and

6. to the knowledge of the directors of the Corporation, no "reportable event" as such term is defined in NI-51-102 has occurred in connection with the audits for the period commencing at the beginning of the Corporation's two most recent financial years and ending at the date of this notice.

DATED the 20[th] day of April, 2020

MG CAPITAL CORPORATION

Per: “Robin Sudo”____________________________________ Name: Robin Sudo

Title: Chief Financial Officer and Corporate Secretary