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Luca Mining Corp. Regulatory Filings 2021

Jan 14, 2021

43638_rns_2021-01-14_d340178f-3a39-471d-a77a-480a5e8280df.pdf

Regulatory Filings

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January 14, 2021

British Columbia Securities Commission Alberta Securities Commission

Dear Sirs / Mesdames

Re: Telson Mining Corporation (the "Company") Notice Pursuant to NI 51 – 102 of Change of Auditor

In accordance with National Instrument 51-102, we have read the Company’s Change of Auditor Notice dated January 13, 2021 and agree with the information contained therein, based upon our knowledge of the information at this date.

Should you require clarification or further information, please do not hesitate to contact the writer.

Yours very truly,

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DAVIDSON & COMPANY LLP Chartered Professional Accountants

cc: TSX Venture Exchange