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GPM Metals Audit Report / Information 2021

Feb 16, 2022

Audit Report / Information

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TO: MNP LLP, Chartered Professional Accountants

AND TO: Forbes Andersen LLP, Chartered Professional Accountants

AND TO: Ontario Securities Commission British Columbia Securities Commission Alberta Securities Commission

(a) MNP Canada LLP, Chartered Professional Accountants, the former auditors of GPM METALS INC. (the “Corporation”) tendered their resignation effective February 10[th] , 2022 and the Board of Directors of the Corporation has appointed Forbes Andersen LLP, Chartered Professional Accountants, as successor auditors in their place, effective February 10[th] , 2022;
(b) the former auditors of the Corporation were requested to resign by the Corporation;
(c) the resignation of MNP LLP, Chartered Professional Accountants and the appointment of Forbes Andersen LLP, Chartered Professional Accountants in their place has been approved by the Board of Directors of the Corporation;
(d) there have been no reservations contained in the former auditors’ reports on any of the financial statements of the Corporation commencing at the beginning of the two most recently completed fiscal years and ending on April 27[th] , 2021; and
(e) there are no reportable events (as defined in 4.11 7(e) of National Instrument 51-102).

DATED at Toronto, Ontario this 10[th] day of February, 2022.

“Yajian Wang”