Newmac Resources Inc. — Audit Report / Information 2021

Feb 19, 2021

Newmac Resources Inc.

203 – 2121 Kingsway

Vancouver, BC V5N 2T4

NOTICE OF CHANGE OF AUDITOR

TO: Manning Elliott LLP

Mao & Ying LLP

AND TO: British Columbia Securities Commission Alberta Securities Commission TSX Venture Exchange

RE : Notice Regarding Change of Auditor Pursuant to Section 4.11 of National Instrument 51 ‐ 102 Continuous Disclosure Obligations (" NI 51 ‐ 102 ")

Notice is hereby given of a change of the auditor of Newmac Resources Inc. (the " Corporation ") ‐ pursuant to section 4.11 of NI 51 102 as follows:

1. The Corporation has requested and has accepted the resignation of its auditor, Manning Elliott LLP effective February 8, 2021 and Mao & Ying LLP has been appointed as auditor of the Corporation, to hold office until the next annual general meeting of the Corporation.

2. The determination to accept the resignation of Manning Elliott LLP and the determination to appoint Mao & Ying LLP, in each case as the Corporation's auditor, were considered and approved by both the Corporation's board of directors and its Audit Committee.

3. Manning Elliott LLP did not express a modified opinion for any of its reports on the financial statements of the Corporation for: (a) the two most recently completed fiscal years preceding the date of this Notice; or (b) any period subsequent to the two most recently completed fiscal years and ending on February 8, 2021.

4. No "reportable events" (as defined in section 4.11(1) of NI 51 ‐ 102) have occurred.

DATED the 11th day of February, 2021.

Newmac Resources Inc.

Per: __”Valent Chan”______ Name: Valent Chan Title: Chief Financial Officer