Telescope Innovations : Notice of Change of Auditor - Dec 17, 2021

TELESCOPE INNOVATIONS CORP.

Suite 1600, 609 Granville Street

Vancouver, British Columbia, V7Y 1C3

December 7, 2021

British Columbia Securities Commission

Alberta Securities Commission

Ontario Securities Commission

Dear Sirs/Mesdames:

Re: Notice of Change of Auditors

In accordance with National Instrument 51-102, Telescope Innovations Corp. (the "Corporation") hereby gives notice that:

1. On the request of the Corporation, Davidson & Company LLP, Chartered Professional Accountants ("Davidson") have resigned as Auditors of the Corporation effective immediately, to facilitate the appointment of Manning Elliott LLP, Chartered Professional Accountants.
2. Davidson has not issued any adverse, qualified opinion or denial of opinion on the annual financial statements of the Corporation for the two fiscal years preceding the date of this Notice or any similar reservation on interim financial information for any subsequent period preceding the date of this Notice;
3. The Corporation's Board of Directors have accepted Davidson's resignation as the Corporation's auditors and approved the proposal to change auditors; and
4. There have been no reportable disagreements or unresolved issues between the Corporation and Davidson over any audit conducted over the two most recent fiscal years and any subsequent period preceding the date of this Notice. There have been no reportable consultations between the Corporation and the successor auditor during this period.

Respectfully,

TELESCOPE INNOVATIONS CORP.

Per: /s/ "Jason Hein"

Jason Hein, Chief Executive Officer