Lipari Mining Ltd. — Regulatory Filings 2021

Jan 20, 2021

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January 20, 2021

Raymond Chabot Grant Thornton LLP Suite 2000 National Bank Tower 600 De La Gauchetière Street West Montréal, Quebec H3B 4L8

British Columbia Securities Commission T Alberta Securities Commission Financial and Consumer Affaires Authority of Saskatchewan Autorité des Marchés Financiers du Québec The Manitoba Securities Commission Ontario 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 Service Newfoundland and Labrador

T 514-878-2691

Dear Sirs/Mesdames:

Subject: Golden Share Resources Corp.

We acknowledge receipt of the Notice of Change of Auditors (the “Notice”) dated January 20, 2021 delivered to us by Golden Share Resources Corp. in respect to the replacement of Raymond Chabot Grant Thornton LLP (“RCGT”) as auditors of Golden Share Resources Corp. and the subsequent appointment of Kreston GTA LLP.

We have read the statements made by Golden Share Resources Corp. in the attached copy of the Notice, which we understand will be filled pursuant to Section 4.11 of National Instrument 51-102. We agree with the statements in the Notice that pertains to RCGT.

Yours very truly,

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rcgt.com

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