Naturally Splendid Enterprises Ltd. — Audit Report / Information 2020

Dec 21, 2021

NOTICE OF CHANGE OF AUDITOR

Pursuant to National Instrument 51-102

TO: Smythe LLP (the “Former Auditor”)

AND TO: British Columbia Securities Commission Alberta Securities Commission

December 13, 2021

Dear Sirs/Mesdames:

RE: NOTICE REGARDING CHANGE OF AUDITOR PURSUANT TO NATIONAL INSTRUMENT 51-102

Notice is hereby given, pursuant to Section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations (“ NI-51-102 ”) of a change of auditor of Naturally Splendid Enterprises Ltd. (the “ Company ”).

1. The Former Auditor has resigned as auditor of the Company, effective December 9, 2021. The Former Auditor resigned on its own initiative.

2. The Company’s Audit Committee has considered Former Auditor’s resignation and is actively considering options for a new auditor for the Company but has not yet recommended a replacement auditor to fill the vacancy.

3. The Former Auditor did not express any modified opinion on its report of the Company’s financial statements relating to the period ended December 30, 2020. The Former Auditor did not review the quarterlies up to the date of its resignation.

4. There are no reportable events (as defined in section 4.11 of NI 51-102).

NATURALLY SPLENDID ENTERPRISES LTD.

Per:

“Craig Goodwin”

______________________________ Name: Craig Goodwin Title: Chief Executive Officer