Plus Products Inc. — Audit Report / Information 2020

Jun 23, 2020

Plus Products Inc. 3 East Third Avenue San Mateo, California 94401

(The “Company”)

NOTICE OF CHANGE OF AUDITOR

(The “Notice”)

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

AND TO: MNP LLP

CohnReznick LLP / Davidson & Company LLP

NOTICE IS HEREBY GIVEN that, on the advice of the Audit Committee of the Company, the Board of Directors of the Company resolved on June 17, 2020 that:

1. The Company has called for the resignation of MNP LLP as auditors of the Company to be effective June 17, 2020; and

2. The Company shall appoint CohnReznick LLP / Davidson & Company LLP as auditors of the Company, effective June 17, 2020, until the next annual meeting of the Company.

In accordance with National Instrument 51-102 Continuous Disclosure Obligations (“NI 51-102”), the Company confirms that:

1. MNP LLP has not expressed any reservation or modified opinion in its reports for the two (2) most recently completed fiscal years of the Company, nor for the period from the most recently completed period for which MNP LLP issued an audit report in respect of the Company and the date of this Notice;

2. In the opinion of the Board of Directors of the Company, no “reportable event” as defined in NI 51-102 has occurred in connection with the audits of the two (2) most recently completed fiscal years of the Company nor any period form the most recently completed for which MNP LLP issued an audit report in respect of the Company and the date of this Notice; and

3. This Notice and Auditors’ letters have been reviewed by the Audit Committee and the Board of Directors.

Dated as of the 17th day of June, 2020.

PLUS PRODUCTS INC.

“Jacob Heimark”

Jacob Heimark, Chief Executive Officer