Northern Sphere Mining Corp. — Audit Report / Information 2020

Jul 31, 2020

NORTHERN SPHERE MINING CORP. NOTICE OF CHANGE OF AUDITORS PURSUANT TO NATIONAL INSTRUMENT 51-102 (“ NI 51-102 ”)

July 9, 2020

TO: PARKER & SIMONE LLP, CHARTERED ACCOUNTANTS

AND TO: JONES & O’CONNELL LLP

AND TO: British Columbia Securities Commission Alberta Securities Commission Ontario Securities Commission

Dear Sirs/Mesdames:

Re: Notice Regarding Proposed Change of Auditor Pursuant to NI 51-102

Notice is hereby given that on July 7, 2020, the Board of Directors of Northern Sphere Mining Corp. (the “ Company ”) determined:

1. to terminate Parker & Simone LLP, Chartered Accountants (the “ Former Auditor ”), as auditor of the Company; and

2. to engage Jones & O’Connell LLP (the “ Successor Auditor ”), as auditor of the Company, effective July 7, 2020.

There have been no modified opinions in the Former Auditor's reports on any of the Company's financial statements for the two most recently completed fiscal years nor for any period subsequent to the most recently completed fiscal year.

In the opinion of the Company, prior to the resignation, and as at the date hereof, there were no reportable events as defined in NI 51-102 (Part 4.11).

The contents of this Notice and the termination of the Former Auditor and the proposed appointment of the Successor Auditor were approved by the Audit Committee and the Board of Directors of the Company.

DATED at Toronto, Ontario this 9[th] day of July, 2020.

BY ORDER OF THE BOARD OF DIRECTORS OF NORTHERN SPHERE MINING CORP.

"Kelly Malcolm" (Signed)

Kelly Malcolm Chief Executive Officer and Director