Bessor Minerals Inc. — Regulatory Filings 2021

DMCL 1500 – 1140 W. Pender Street Vancouver, BC V6E 4G1 TEL 604.687.4747 | FAX 604.689.2778

DALE MATHESON CARR-HILTON LABONTE LLP CHARTERED PROFESSIONAL ACCOUNTANTS

January 8, 2021

British Columbia Securities Commission P.O. Box 10142, Pacific Centre 9TH Floor – 701 West Georgia Street Vancouver, B.C. V7Y 1L2

TSX Venture Exchange P.O. Box 11633 Suite 2700 – 650 West Georgia Street Vancouver, B.C. V6B 4N9

Alberta Securities Commission Suite 600, 250 – 5th Street S.W. Calgary, Alberta T2P 0R4

Dear Sirs:

Re: Bessor Minerals Inc. (the “Company”) Notice Pursuant to National Instrument 51-102 - Change of Auditor

As required by the National Instrument 51-102 and in connection with our proposed engagement as auditor of the Company, we have reviewed the information contained in the Company's Notice of Change of Auditor, dated January 8, 2021 and agree with the information contained therein, based upon our knowledge of the information relating to the said notice and of the Company at this time.

Yours very truly,

Dmcl

DALE MATHESON CARR-HILTON LABONTE LLP CHARTERED PROFESSIONAL ACCOUNTANTS

Vancouver • Tri-Cities • Surrey • Victoria