Walker Lane Resources Ltd. — Audit Report / Information 2021

Dec 8, 2021

==> picture [114 x 59] intentionally omitted <==

CMC METALS LTD. #615-800 West Pender Street Vancouver, BC, V6C 2V6 VANCOUVER TEL: (604) 670-0019 TORONTO TEL: (416) 477-1220 www.cmcmetals.ca

TO: Dale Matheson Carr-Hilton Labonte CPA (“DMCL”) AND TO: Crowe MacKay LLP (“Crowe”) AND TO: British Columbia Securities Commission Alberta Securities Commission

TAKE NOTICE THAT:

• (a) DMCL, the former auditors (the “Former Auditors”) of CMC Metals Ltd. (the "Corporation") have been requested to tender their resignation as the auditors of the Corporation effective December 8, 2021, and the directors of the Corporation on December 8, 2021 appointed Crowe Mackay LLP (the “Successor”), as the Corporation’s successor auditors;

• (b) the Former Auditors were requested to resign by the Corporation;

• (c) the resignation of the Former Auditors and the appointment of the Successor has been approved by the audit committee and confirmed by the board of directors of the Corporation;

• (d) the Former Auditor has issued audit reports on the previous financial statements of the Corporation; and

• (e) there are no reportable events (as defined in National Instrument 51-102).

DATED at Vancouver, British Columbia, Canada this 8th day of December, 2021.

BY ORDER OF THE BOARD

John Bossio, Director

1 | P a g e

{01991188;2}