Lipari Mining Ltd. — Regulatory Filings 2021

Jan 20, 2021

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January 20, 2021

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)

Dear Sirs/Mesdames:

Re: Golden Share Resources Corporation (the "Company") Change of Auditor Pursuant to National Instrument 51-102 (Part 4.11)

We acknowledge receipt of a Notice of Change of Auditor (the “ Notice ”) dated January 20, 2021 delivered to us by the Company in respect of the change of auditor of the Company.

Pursuant to National Instrument 51-102 (Part 4.11) of the Canadian Securities Administrators, please accept this letter as confirmation by Kreston GTA LLP that we have reviewed the Notice and, based on our knowledge as at the time of receipt of the Notice, we agree with each of the statements therein.

We trust the foregoing is satisfactory.

Very truly yours,

Kreston GTA LLP

Chartered Professional Accountants, Licensed Public Accountants Markham, Ontario

cc: Board of Directors of Golden Share Resources Corporation

Kreston GTA LLP | 8953 Woodbine Avenue, Markham, Ontario L3R 0J9, T. 905.474.5593 | www.krestongta.com A member of Kreston International | A global network of independent accounting firms