Transition Metals Corp. — Audit Report / Information 2021

Jan 28, 2022

WESTERN TROY CAPITAL RESOURCES INC. NOTICE OF CHANGE OF AUDITORS PURSUANT TO NATIONAL INSTRUMENT 51‐102 (“NI 51‐102”)

TO: DALE MATHESON CARR‐HILTON LABONTE LLP

AND TO: MAO & YING LLP, CHARTERED PROFESSIONAL ACCOUNTANTS

AND TO: BRITISH COLUMBIA SECURITIES COMMISSION THE NOVA SCOTIA SECURITIES COMMISSION ONTARIO SECURITIES COMMISSION ALBERTA SECURITIES COMMISSION

RE: NOTICE REGARDING PROPOSED CHANGE OF AUDITOR PURSUANT TO NI 51‐102

Notice is hereby given that on January 25, 2022, the board of directors of Western Troy Capital Resources Inc. (the “ Company ”) determined:

1. to accept the resignation, at the request of the Company, dated January 25, 2022, of Dale Matheson Carr‐Hilton Labonte LLP (the “ Former Auditor ”), as auditor of the Company;

2. to appoint Mao & Ying LLP, Chartered Professional Accountants (the “ Successor Auditor ”), as auditor of the Company, effective January 25, 2022;

3. there have been no modified opinions in the Former Auditor’s reports on any of the Company’s financial statements for the two most recently completed fiscal years nor for any period subsequent to the most recently completed fiscal year; and

4. in the opinion of the Company, prior to the resignation, and as at the date hereof, there were no reportable events as defined in NI 51‐102 (Part 4.11).

The contents of this Notice and the resignation of the Former Auditor and the proposed appointment of the Successor Auditor were approved by the Audit Committee and the Board of Directors of the Company.

DATED at Toronto, Ontario this 25[th] day of January, 2022.

BY ORDER OF THE BOARD OF DIRECTORS OF WESTERN TROY CAPITAL RESOURCES INC.

“Stephen Dunn” (signed)

Stephen Dunn Chief Executive Officer