Investors

THIS INFORMATION STATEMENT IS PROVIDED IN ORDER TO ASSIST THOSE U.S. PERSONS WHO HAVE MADE A QUALIFIED ELECTING FUND ("QEF") ELECTION WITH RESPECT TO PEMBROOK COPPER CORP. IN FILING FORM 8621, AND DOES NOT CONSTITUTE TAX ADVICE. U.S. PERSONS ARE ADVISED TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE OVERALL TAX CONSEQUENCES OF THE OWNERSHIP OF COMMON SHARES OF PEMBROOK COPPER CORP. ARISING IN THEIR INDIVIDUAL SITUATIONS UNDER UNITED STATES FEDERAL, STATE OR LOCAL LAW OR ANY FOREIGN LAW.

Taxable year	2006- 2012	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022
Per share amount of ordinary earnings of the Company for taxable year.	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL
Per share amount of net capital gain of the Company for taxable year.	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL
Amount of cash and fair market value of other property distributed or deemed distributed to shareholder.	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL	NIL

To the extent necessary, to prevent termination or invalidation of the shareholder's QEF election, the Company will permit any U.S. Person to inspect and copy the Company's permanent books of account, records and such other documents as may be maintained by the Company that are necessary to establish that the Company's ordinary earnings and net capital gains are computed in accordance with U.S. income tax principles and to verify these amounts.

The Company was incorporated on May 11, 2006 in the Province of British Columbia, Canada and its address is:
500 - 666 Burrard Street
Vancouver, B.C. V6C 3P6
Canada