Real Luck Group Ltd. — Audit Report / Information 2021

Jun 4, 2021

REAL LUCK GROUP LTD.

AMENDED NOTICE OF CHANGE OF AUDITOR (National Instrument 51‐102)

TO: Baker Tilly Isle of Man LLC

AND TO: Baker Tilly WM LLP AND TO: Alberta Securities Commission British Columbia Securities Commission Financial and Consumer Affairs Authority of Saskatchewan

In accordance with Section 4.11 of National Instrument 51‐102 ‐ Continuous Disclosure Obligations (" NI 51‐102 "), Real Luck Group Ltd. (the successor entity to Esports Limited) (the "Company ") hereby gives notice and confirms that:

1. Baker Tilly Isle of Man LLC (the " Former Auditor "), resigned as auditor of the Company, effective February 12, 2021;

2. Baker Tilly WM LLP (the ” Successor Auditor "), was appointed as successor auditor, to hold office commencing February 12, 2021 until the close of the next annual general meeting of the Company;

3. the Audit Committee of the Company has considered the resignation of the Former Auditor as the Company's auditor and recommended the appointment of the Successor Auditor as the Company's auditor;

4. the resignation of the Former Auditor as the Company's auditor and appointment of the Successor Auditor as the Company's auditor were approved by the Board of Directors of the Company and the Audit Committee;

5. there have been no reservations contained in the Former Auditor’s reports on any of the financial statement of the Company commencing at the beginning of the two most recently completed fiscal years and ending on February 12, 2021; and

6. to the knowledge of the directors of the Company, no "reportable event" as such term is defined in NI‐51‐102 has occurred in connection with the audits for the period commencing at the beginning of the Company's two most recent financial years and ending at the date of this notice.

DATED June 2, 2021 with effect as of February 12, 2021

REAL LUCK GROUP LTD.

Per: (Signed) “Ran Kaspi”_____ Name: Ran Kaspi Title: Chief Financial Officer