Tap Resources : TAPP Q2 2022 Attorney letter

CAMERON LLP

818 CONNECTICUT AVENUE, N.W.

SUITE 900

WASHINGTON, D.C. 20006

______

1. 293-4690
   www.cameronllp.com

25 July 2022

VIA ELECTRONIC MAIL

OTC Markets Group Inc.

304 Hudson Street, 2nd Floor

New York City, New York 10013

Re: Tap Resources, Inc. ("TAPP")

Attorney Letter with Respect to Current Information

Dear Sir/Madam:

The firm of Cameron, LLP ("Cameron" or the "Firm") is independent securities counsel, retained by Tap Resources Inc., a corporation organized and existing under the laws of the State of Nevada, with its principal office located at Tap Resources, Inc., 32177 Woollomes Avenue, Delano, California 93215 (the "Company") to assist it in its compliance with various Federal and state securities laws, rules, and regulations

Management of the Company has requested that the Firm issue this letter as part of the Company's compliance with the rules and regulations of OTC Markets. In this regard, only OTC Markets Group is entitled to rely on this letter, including relying on its contents in determining whether the Company has made adequate current information publicly available within the meaning of Rule 144 (c)(2) under the Securities Act of 1933, as amended (the "Securities Act"), OTC Markets Group is granted full and complete permission and rights to publish this letter through the OTC Disclosure & News Service for public viewing.

The undersigned is a U.S. resident and is licensed to practice law in the District of Columbia. The undersigned is permitted to practice before the Securities and Exchange Commission (the "SEC") and has not, at any time, been prohibited from such practice. The undersigned is not currently, nor has he ever been, suspended or barred from practicing law in any state or jurisdiction. The undersigned has never been the subject of any criminal investigation, hearing, or proceeding and is not currently, nor has he ever been the subject of any investigation, hearing, or proceeding by the SEC, the U.S. Commodity Futures Trading Commission (the "CFTC"), the Financial Industry Regulatory Authority ("FINRA"), or any other Federal or state regulatory agency.

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The undersigned has examined such corporate records and other documents, and such questions of law that have been considered necessary or appropriate for the purposes of rendering this letter. The documents that have been reviewed (the "Information") include but are not limited to the Company's Financial Statements for the years ended December 31, 2020 and 2019, as published with the OTC on June 30, 2021, the financial statements for the three months ended March 31, 2021, published with the OTC on July21, 2021, the financial statement for the six months ended June 30, 2021, published with the OTC on August 4, 2021, and the cumulative financial statements for the year ended 31 December 2021 as well as the financial statements for the three months ended March 31, 2022 published with the OTC on April 23, 2022; the Company's corporate records, including its Articles of Incorporation, as amended to date, its bylaws and corporate minutes. As to matters of fact, the Firm has relied on information obtained from public officials, officers, and directors of the Company; all of these sources are believed to be reliable. In examining the Information, we have assumed that all statements and representations contained therein were accurate and reliable, all signatures contained therein were genuine, all documents submitted to us were true and accurate copies and all natural persons who signed documents had the legal capacity to do so.

Based on the foregoing review and other matters set forth herein, it is our opinion that the Information (i) constitutes "adequate current public information" concerning the Company and its securities; (ii) has been made publicly available within the meaning of Rule 144(c)(2) under the Securities Act; (iii) includes all of the information that a broker-dealer would be required to obtain from the Company to publish a quotation for the Company's securities under Rule 15c2- 11 under the Securities Exchange Act of 1934 (the "Exchange Act"); (iv) complies as to form with the OTC Markets Group's Pink Basic Disclosure Guidelines; and (v) has been posted through the OTC Disclosure & News Service.

The individual responsible for the preparation of the Disclosure Statement and Financial Statements contained in the Information is David Natan, who was retained by the Company to prepare its Financial Statements and notes thereto. Mr. Natan is an independent third party and has no interests in the Company. Mr. Natan is a 1975 graduate of Boston University where he majored in accounting and economics. In 1975, Mr. Natan was elected to Economics National Honor Society. Mr. Natan has public and private company experience, as well as Big Four accounting experience at Deloitte Touche. During his career he has served as Chief Financial Officer for five listed public companies. Mr. Natan is also President of Natan & Associates, a consulting firm that has provided expert accounting services since 2007. The Company's Financial Statements have not been audited. The undersigned has spoken with Mr. Natan regarding this filing.

The Company's transfer agent is Signature Stock Transfer, Inc., 14673 Midway Road, Suite 220, Addison, Texas 75001, which is registered with the Securities and Exchange Commission. We iu./have relied upon information provided by Issuer Direct Corporation to confirm the number of outstanding shares set forth in the Information. The undersigned has personally communicated with Mr. Jason M. Bogutski, President, at Signature Stock Transfer, Inc. and has discussed the Information and the Company's periodic filings with him. To the best of our knowledge, after inquiry of management and the directors of the Company by phone and email, neither the

Company, any member of its management nor any 5% holder, nor counsel, is currently under investigation by any Federal or state regulatory authority for any violation of Federal or state securities laws.

The Company is not and has never been a shell company as defined in Rules 405 of the Securities Act and 12b-2 of the Exchange Act.

No person other than the OTC Markets Group is entitled to rely on this letter; however, OTC Markets Group is granted full and complete permission and rights to publish the letter through the OTC Disclosure & News Service for public viewing. This letter is meant to cover and speak in regard to the Company's fiscal years 2019 and 2020 and for year ended December 30, 2021, only and shall not apply to any other periods.

The conclusions expressed herein have been requested by and are being specifically provided to and for dissemination by OTC for the purposes set forth above. No other conclusions should be inferred beyond the matters expressly stated. Our conclusions may be qualified by the fact that we are admitted to practise law in the United States of America (in the States of Maryland and New York, the District of Columbia, and the Commonwealth of Virginia).

No inferences may be drawn beyond the strict scope of the conclusions expressed herein. These conclusions are based on our view of the status of the applicable laws and regulations as of the date hereof and we express no conclusion with respect to the pendency, possibility, or effect of any change of law or factor or interpretations thereof. We express no opinion, beyond those stated herein. Lastly, we respectfully bring to your attention the fact that the conclusions herein are an expression of our reasoned professional judgment and not a guarantee of any result.

Yours faithfully,

Kevin M. O'Connell

CAMERON LLP