Luca Mining Corp. — Audit Report / Information 2021

Jan 14, 2021

Notice Of Change Of Auditor Pursuant to National Instrument 51-102 (Part 4.11)

TO: Davidson & Company LLP AND TO: Grant Thornton LLP AND TO: British Columbia Securities Commission Alberta Securities Commission

In accordance with National Instrument 51-102, please be advised as follows:

1. At the request of Telson Mining Corporation (the “Company”) Davidson & Company LLP (the "Former Auditor") resigned as auditors of the Company effective January 13, 2021. Grant Thornton LLP (the "Successor Auditor") has been appointed as the auditor of the Company effective January 13, 2021.

2. The termination of the Former Auditor and the proposed appointment of Grant Thornton LLP as the Successor Auditor was considered and approved by the Audit Committee and the Board of Directors of the Company.

3. There were no reservations in the Former Auditor's Reports on the Company’s consolidated financial statements for the two most recently completed fiscal years nor for any period subsequent thereto for which an audit report was issued and preceding the date hereof.

4. In the opinion of the Company, there were no "Reportable Events," as defined in National Instrument 51-102 (Part 4.11).

DATED this 13[th] day of January 2021.

ON BEHALF OF Telson Mining Corporation :

“Omar Garcia Abrego” Omar Gracia Abrego, CFO