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Touchstone Exploration Inc. Audit Report / Information 2021

Oct 1, 2021

10573_rns_2021-10-01_d277db8d-6c6b-4b0b-93f2-6b6bd0c3c76b.pdf

Audit Report / Information

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TOUCHSTONE EXPLORATION INC.

NOTICE OF CHANGE OF AUDITOR

TO: Ernst & Young LLP, Chartered Professional Accountants AND TO: KPMG LLP, Chartered Professional Accountants AND TO: Alberta Securities Commission British Columbia Securities Commission Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Ontario Securities Commission Autorité des Marchés Financiers Financial and Consumer Services Commission (New Brunswick) Nova Scotia Securities Commission Office of the Superintendent of Securities, Consumer, Corporate and Insurance Services Division, Office of the Attorney General (Prince Edward Island) Office of the Superintendent of Securities, Service Newfoundland and Labrador

Pursuant to Section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations (" NI 51-102 "), Touchstone Exploration Inc. (the " Company ") hereby gives notice of the following:

  1. The audit committee (the " Audit Committee ") of the board of directors of the Company (the " Board ") conducted a review of external audit services. Following completion of such review, the Audit Committee recommended to the Board that the Company change auditors from Ernst & Young LLP, Chartered Professional Accountants (the " Former Auditor ") to KPMG LLP, Chartered Professional Accountants (the " Successor Auditor "). On September 28, 2021, the Board approved the change of auditors effective September 29, 2021.

  2. Effective September 29, 2021, at the request of the Company, the Former Auditor resigned as the auditor of the Company.

  3. Effective September 29, 2021, the Successor Auditor was appointed as the new auditor of the Company.

  4. There were no modifications of opinion by the Former Auditor in the auditor's reports of the two most recently completed fiscal years ended December 31, 2020 and 2019 or in connection with any subsequent period up to and including September 29, 2021.

  5. There have been no "reportable events" (as defined in NI 51-102) in connection with the audits of the Company's two most recently completed fiscal years or with any subsequent period up to and including September 29, 2021.

DATED this 29[th] day of September, 2021.

TOUCHSTONE EXPLORATION INC.

Per: (signed) "Scott Budau" Mr. Scott Budau Chief Financial Officer