Refined Energy Corp. — Audit Report / Information 2019

Aug 25, 2020

Chemesis International Inc. Suite 2200, 885 West Georgia Street Vancouver, British Columbia Canada V6C 3E8

==> picture [259 x 49] intentionally omitted <==

• To: Davidson & Company LLP, Chartered Professional Accountants Manning Elliott LLP, Chartered Professional Accountants

• Re: Chemesis International Inc. (the “ Company ”) Notice of Change of Auditor (the “ Notice ”)

In compliance with Section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations (“ NI 51-102 ”), please be advised as follows:

1. The Company has decided to change its auditor from Davidson & Company LLP, Chartered Professional Accountants, of Suite 1200, 609 Granville Street, Vancouver, British Columbia, V7Y 1G6, to Manning Elliott LLP, Chartered Professional Accountants, of Suite 1700, 1030 West Georgia Street, Vancouver, British Columbia, V6E 2Y3.

2. The date of said change of auditor is August 13, 2020.

3. Davidson & Company LLP, Chartered Professional Accountants, has resigned at the request of the Company.

4. The resignation of Davidson & Company LLP, Chartered Professional Accountants, and the appointment of Manning Elliot LLP, Chartered Professional Accountants, have been approved by the Company’s Board of Directors.

5. None of the reports of Davidson & Company LLP, Chartered Professional Accountants, on any of the Company’s financial statements relating to the “relevant period” (as such term is defined in section 4.11(1) of NI 51-102) expressed a modified opinion.

6. There has not been a “reportable event” (as such term is defined in section 4.11(1) of NI 51-102), which occurred in connection with the audit of the financial years ended June 30, 2019, and June 30, 2018, or for any period subsequent thereto.

Please review this Notice and prepare a letter identifying whether you agree, disagree and the reasons why, or have no basis to agree or disagree with each statement contained in this Notice, addressing your response to the relevant securities regulatory authorities (list of addresses attached hereto). Please deliver the response to the Company within seven (7) days from the date of this Notice.

This Notice and your reply will be part of the reporting package that will be filed with the applicable regulator or relevant securities administrators.

Dated this 13[th] day of August, 2020.

CHEMESIS INTERNATIONAL INC.

/s/ Eli Dusenbury

Eli Dusenbury Chief Financial Officer

Chemesis International Inc. Suite 2200, 885 West Georgia Street Vancouver, British Columbia Canada V6C 3E8

==> picture [259 x 49] intentionally omitted <==

List of Addresses

Alberta Securities Commission Suite 600, 250 – 5th Street SW Calgary, Alberta, T2P 0R4

British Columbia Securities Commission P.O. Box 10142, Pacific Centre 701 West Georgia Street Vancouver, British Columbia, V7Y 1L2

Ontario Securities Commission 20 Queen Street West, 22nd Floor Toronto, Ontario, M5H 3S8