ROK Resources Inc. — Management Reports 2023

Apr 14, 2023

FORM 51-101F3

REPORT OF MANAGEMENT AND DIRECTORS ON OIL AND GAS DISCLOSURE

Terms to which a meaning is ascribed in National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities have the same meaning in this Form 51-101F3.

Management of ROK Resources Inc. (the “Company”) is responsible for the preparation and disclosure of information with respect to the Company’s oil and gas activities in accordance with securities regulatory requirements. This information includes reserves data which are estimates of proved reserves and probable reserves and related future net revenue as at December 31, 2022, estimated using forecast prices and costs.

An independent qualified reserves evaluator has evaluated and reviewed the Company’s reserves data. The report of the independent qualified reserves evaluator will be filed with securities regulatory authorities concurrently with this report. The Reserves Committee of the board of directors of the Company has:

• a) reviewed the Company’s procedures for providing information to the independent qualified reserves evaluator;

• b) met with the independent qualified reserves evaluator to determine whether any restrictions affected the ability of the independent qualified reserves evaluator to report without reservation; and

• c) reviewed the reserves data with management and the independent qualified reserves evaluator.

The Reserves Committee of the board of directors has reviewed the Company’s procedures for assembling and reporting other information associated with oil and gas activities and has reviewed that information with management. The board of directors has, on the recommendation of the Reserves Committee, approved:

• a) the content and filing with securities regulatory authorities of Form 51-101F1 containing reserves data and other oil and gas information;

• b) the filing of Form 51-101F2 which is the report of the independent qualified reserves evaluator on the reserves data; and

• c) the content and filing of this report.

Because the reserves data are based on judgements regarding future events, actual results will vary and the variations may be material.

DATED this 13[th] day of April, 2023

(signed) “ Cameron Taylor ” (signed) “ Lynn Chapman ” Cameron Taylor Lynn Chapman President & CEO Vice President of Finance & CFO

(signed) “ Jeff Chisholm” Jeff Chisholm Director

(signed) “ Peter Yates ” Peter Yates Director