RARE ELEMENT RESOURCES LTD: Holder’s Certified Accountant Changes (Form 8-K)

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Item 4.01 Changes in Certifying Accountant of Declarant.

(a) Commitment of a New Registered Independent Accounting Firm.

On September 27, 2022, Rare Element Resources Ltd. (the “Company”) engaged
Haynie & Company (“Haynie”) as the new independent registered public accounting firm of the Company.

During the last two financial years December 31, 2021 and 2020 and during the interim period following Haynie’s engagement, the Company did not consult Haynie regarding (i) the application of accounting principles to any specific transaction, whether completed or proposed, or the type of audit opinion that may be rendered on the Company’s financial statements by Haynie, in both cases where the written or oral advice provided by Haynie would be a significant factor considered by the Company in reaching a decision on any matter accounting, auditing or financial reporting; or (ii) any other matter which has been the subject of a disagreement between the Company and its former auditor (as defined in section 304(a)(1)(iv) of Regulation SK) or a Reportable Event (as described in Rule SK 304(a)(1)(v)). To be clear, there were no disagreements or reportable events during the financial years or the interim period mentioned above.

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