Non Reliance on Previously Issued Financial Report Form 8 K

On July 23, 2024, Hammer Fiber Optics Holdings Corp. (the "Company") received notification from Fruci & Associates II, PLLC ("Fruci"), our independent accountant, that the original audit opinions issued by Fruci with the July 31, 2023 and July 31, 2022 Form 10-K filings by the Company were not supported with sufficient audit procedures and therefore should no longer be relied upon.

Fruci communicated this information with the executive officers and the board of directors of the Company and advised that the omitted audit procedures are in process and a 10-K/A for the respective years noted above will be filed upon completion of those procedures with a new audit opinion.

The Company provided Fruci with a copy of the disclosures it is making in this Current Report on Form 8-K (the "Report") prior to the time the Report was filed with the Securities and Exchange Commission (the "SEC"). The Company requested that Fruci furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein. A copy of Fruci's letter is attached hereto as Exhibit 7.