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Usha Resources Ltd. Audit Report / Information 2025

May 27, 2025

47617_rns_2025-05-26_1ec306f3-c38d-48da-add0-09bed2dd4569.pdf

Audit Report / Information

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DAVIDSON & COMPANY LLP
Chartered Professional Accountants

May 26, 2025

Alberta Securities Commission
British Columbia Securities Commission

Dear Sirs / Mesdames

Re: Usha Resources Ltd. (the "Company")
Notice Pursuant to NI 51 – 102 of Change of Auditor

In accordance with National Instrument 51-102, we have read the Company’s Change of Auditor Notice dated May 26, 2025 and agree with the information contained therein, based upon our knowledge of the information at this date.

Should you require clarification or further information, please do not hesitate to contact the writer.

Yours very truly,

Davidson & Company LLP

DAVIDSON & COMPANY LLP
Chartered Professional Accountants

cc: TSX Venture Exchange

A member of Nexia International
1200 - 609 Granville Street, P.O. Box 10372, Pacific Centre, Vancouver, B.C., Canada V7Y 1G6
Telephone (604) 687-0947 Davidson-co.com