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FRONTIER LITHIUM INC. Audit Report / Information 2022

Apr 18, 2022

44269_rns_2022-04-18_c27ebdfa-f01b-4e9a-924b-cb9d839f9491.pdf

Audit Report / Information

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S & W LLP Chartered Professional Accountants

91 Skyway Avenue, Suite 105
Toronto, Ontario M9W 6R5
Tel: (416) 979-7444 Fax: (416) 979-8432 email: [email protected] www.swcpas.ca

April 12, 2022

Ontario Securities Commission Alberta Securities Commission British Columbia Securities Commission

Frontier Lithium Inc. 2736 Belisle Drive Val Caron, Ontario P3N 1B3

Attention: Trevor Walker, President & Chief Executive Officer

Dear Sirs:

Re: Frontier Lithium Inc. - Notice of Change of Auditors

In connection with our recent resignation as auditors of Frontier Lithium Inc. (the "Corporation"), we acknowledge receipt of the Notice of Change of Auditors, dated April12, 2022.

We agree with the statements set out in the attached notice.

If you have any questions or comments relating to this matter, please do not hesitate to contact the undersigned directly at your convenience.

Yours truly,

$S r N L L P$

S&W LLP Licensed Public Accountants Chartered Accountants