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Plan of Arrangement

We acted as counsel to Citation Resources Inc. in connection with the acquisition of Citation by Inlet Resources Inc. (now Guerrero Ventures Inc.) by way of plan of arrangement under the Business Corporations Act (British Columbia), which closed in July 2014. Pursuant to the arrangement, Inlet acquired all of the outstanding common shares of Citation in exchange for common shares of Inlet, on the basis of 0.5 of an Inlet common share for each one Citation common share. As a result of the arrangement, Citation became a wholly-owned subsidiary of Inlet, which will continue to explore the Biricu Project located in Guerrero State, Mexico.