Esrey Resources Ltd — Audit Report / Information 2020

Sep 2, 2020

KPMG LLP

Chartered Professional Accountants PO Box 10426 777 Dunsmuir Street Vancouver, BC V7Y 1K3 Tel (604) 691-3000 Fax (604) 691-3031 www.kpmg.ca

To:

British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan Manitoba Securities Commission Ontario Securities Commission Financial and Consumer Services Commission (New Brunswick)

August 24, 2020

Dear Sir/Madam

Re: Notice of Change of Auditors of Esrey Resources Ltd. (the "Company") dated August 24, 2020 (the "Notice")

We have read the Notice and are in agreement with the statements contained in such Notice except that we are not in a position to agree or disagree with the Company's statements that the change of auditor was effective on November 28, 2019, that there have been no reportable events with the successor auditor, or that the change of auditors and the distribution of the Notice together with letters from the former and successor auditors confirming the information contained therein has been considered and approved by the Company's Audit Committee and the Board of Directors.

Yours very truly,

$kPm6$ $10P$

Chartered Professional Accountants