Neptune Digital Assets Corp. — Audit Report / Information 2021

Sep 11, 2021

NEPTUNE DIGITAL ASSETS CORP.

2800 Park Place 666 Burrard Street Vancouver, BC V6C 2Z7

NOTICE OF CHANGE OF AUDITOR

Pursuant to Part 4.11 of National Instrument 51-102 - Continuous Disclosure Obligations

TO: Manning Elliott LLP

AND TO: British Columbia Securities Commission Alberta Securities Commission

Neptune Digital Assets Corp. (the “ Company ”) confirms that:

1. Manning Elliott LLP (the “ Former Auditor ”) has resigned as auditor of the Company, on its own initiative, effective September 7, 2021;

2. the resignation of the Former Auditor has been recommended by the Audit Committee of the Company and accepted by the Board of Directors of the Company;

3. the Audit Committee of the Company is actively considering alternatives for a successor auditor for the Company but has not yet recommended a replacement auditor to fill the vacancy;

4. the Company further reports that there were no reservations or modified opinions in the Former Auditor’s reports on the Company’s financial statements for the period commencing at the beginning of the Company’s two most recently completed financial years and ending on the date of resignation of the Former Auditor; and

5. there are no “reportable events” (as such term is defined in Part 4.11 of National Instrument 51102 Continuous Disclosure Obligations ) between the Company and the Former Auditor.

DATED this 8[th] day of September, 2021.

NEPTUNE DIGITAL ASSETS CORP.

Per: “Cale Moodie”

Cale Moodie President and Chief Executive Officer

CAN: 38173304.2