Golcap Resources Corp. — Audit Report / Information 2023

Jan 8, 2024

GOLCAP RESOURCES CORP.

NOTICE OF CHANGE OF AUDITOR

(National Instrument 51-102)

• TO: Manning Elliott LLP, Chartered Professional Accountants

  • D&H Group LLP, Chartered Professional Accountants British Columbia Securities Commission Alberta Securities Commission Ontario Securities Commission Canadian Securities Exchange

Golcap Resources Corp. (the “ Company ”) gives the following notice (the “ Notice ”) in accordance with Section 4.11 of National Instrument 51-102 Continuous Disclosure Obligations (“ NI 51102 ”) that:

• (a) at the request of the Company, Manning Elliott LLP, Chartered Professional Accountants (“ Manning Elliott ”), of Suite 1700, 1030 West Georgia Street, Vancouver, BC V6E 2Y3, have been terminated effective December 15, 2023;

• (b) the Company appointed D&H Group LLP, Chartered Professional Accountants (“ D&H ”), of 10[th] Floor, 1333 West Broadway, Vancouver, BC V6H 4C1;

• (c) the termination of Manning Elliott and the appointment of D&H as auditor of the Company were considered and approved by the board of directors of the Company;

• (d) Manning Elliott has not expressed a modified opinion on any of the financial statements of the Company commencing at the beginning of the two most recently completed financial years and ending on the date of termination; and

• (e) there has been no “reportable event”, as defined in Section 4.11(1) of NI-51-102.

Dated: December 15, 2023.

GOLCAP RESOURCES CORP.

/s/ Christopher Reynolds By: ________________________ Christopher Reynolds Chief Executive Officer