Lion One Metals — Audit Report / Information 2024

Feb 8, 2024

XYBION DIGITAL INC. NOTICE OF CHANGE OF AUDITOR PURSUANT TO SECTION 4.11 OF NATIONAL INSTRUMENT 51-102

February 6, 2024

British Columbia Securities Commission Alberta Securities Commission Ontario Securities Commission Davidson and Company LLP Welch LLP

Dear Sirs/Mesdames:

Re: Notice Regarding Change of Auditor Pursuant to Section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations ("NI 51-102")

This Notice of Change of Auditor (the “ Notice ”) is hereby given by Xybion Digital Inc. (the " Company ") pursuant to NI 51-102. The Company gives notice as follows:

1. Davidson and Company LLP (the “ Former Auditor ”) has not been reappointed as the auditor of the Company and the Former Auditor’s engagement as auditor of the Company was terminated effective February 6, 2024.

2. The Company has subsequently appointed Welch LLP (the “ Successor Auditor ”) as auditor of the Company, with such appointment being effective as of February 6, 2024 until the close of the next annual general meeting of the shareholders of the Company.

3. The termination of the engagement of the Former Auditor and the appointment of the Successor Auditor have been approved by the board of directors (the “ Board ”) of the Company upon recommendation of the Audit Committee of the Company.

4. There have been no: (i) modified opinions expressed in the Former Auditor’s auditor reports on any of the Company's financial statements relating to the "relevant period" as that term is defined in Section 4.11 of NI 51102; or (ii) any "reportable event" as that term is defined in Section 4.11 of NI 51-102.

The contents of this Notice have been reviewed and approved by the Board.

BY ORDER OF THE BOARD OF DIRECTORS OF XYBION DIGITAL INC.

“ Dr. Pradip Banerjee ”

DR. PRADIP BANERJEE

Chairman and Chief Executive Officer