Lipari Mining Ltd. — Audit Report / Information 2019

Jan 20, 2021

Golden Share Resources Corp.

NOTICE OF CHANGE OF AUDITORS

To: Raymond Chabot Grant Thornton (“RCGT)

And to: Kreston GTA LLP

And to: Ontario Securities Commission Alberta Securities Commission British Columbia Securities Commission Autorité des Marchés Financiers du Québec Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Nova Scotia Securities Commission Financial and Consumer Services Commission (New Brunswick) Office of the Superintendent of Securities (Prince Edward Island) Office of the Superintendent of Securities (Newfoundland and Labrador)

In compliance with Section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations of the Canadian Securities Administrators (“ National Instrument 51-102 “), please be advised as follows:

1. RCGT (the “ Former Auditor “) resigned on it own initiative as auditor of the Golden Share Resources Corporation (“ Company ”) effective January 20, 2021;

2. The Audit Committee of the Company has considered the Former Auditor’s resignation and has recommended that Kreston GTA LLP (the “ Successor Auditor ”), be appointed to fill in the vacancy in the office of auditor created by the resignation of the Former Auditor until the next annual meeting of shareholders of the Company.

3. The Board of Directors of the Company has considered the Former Auditor’s resignation and the recommendation of the Audit Committee and has appointed the Successor Auditor as auditor of the Company to hold office until the next annual meeting of shareholders of the Company.

4. there have been no reservations contained in the Former Auditor’s reports on any of the financial statements of the Corporation relating to the period ended on December 31, 2019 and during which RCGT was the Corporation’s auditor; and

5. there are no “reportable events” (as defined in Section 4.11(1) of National Instrument 51102).

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

DATED at Markham, Ontario this 20th day of January 2021.

145 Riviera Driver, Unit 7, Markham, Ontario, L3R 5J6 1 | P a g e

BY ORDER OF THE BOARD OF DIRECTORS

(signed) ”Nick Zeng” Nick Zeng, President and Chief Executive Officer

145 Riviera Driver, Unit 7, Markham, Ontario, L3R 5J6 2 | P a g e