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AME.V ·

Abacus completes non-brokered private placement

Financings

Abacus completes non-brokered private placement

Vancouver, BC – December 20, 2019 . Abacus Mining & Exploration Corporation (“Abacus ” or the

“Company”) (TSXV: AME) is pleased to announce the closing of the previously announced non-brokered

private placement (the “Offering”), for gross proceeds of $543,500, through the issuance of 10,870,000

units (“Units”) of the Company at a price of $0.05 per Unit. Each Unit consists of one common share of

the Company (a “Share”) and one full non -transferable common share purchase warrant (a “Warrant”),

with each Warrant exercisable to purchase one Share at a price of $0.08 per Share for a period of 3

years from the date of closing of the Offering.

The Company paid a total of $7,175 in cash commissions and issued a total of 143,500 Warrants to

finders. Certain directors and officers of the Company participated in the Offering. All securities issued

in connection with the Offering are subject to a statutory four month hold period expiring April 21, 2020,

and the Offering is subject to final TSX Venture Exchange (“TSXV ”) approval. In the event the

Company’s closing share price on the TSXV exceeds $0.15 per share for 20 consecutive trading days,

the Company has the right to provide notice to holders of Warrants accel erating the expiry date of the

Warrants to 30 days from the date of notice.

The Offering was offered to existing shareholders of Abacus who were permitted to subscribe pursuant

to British Columbia Instrument 45 -534 – Exemption from Prospectus Requirements for Certain Trades

to Existing Security Holders, as well as under other available prospectus exemptions.

Proceeds from the Offering will be applied towards the Company’s exploration commitments and for

general working capital and corporate purposes.

On behalf of the Board,

ABACUS MINING & EXPLORATION CORPORATION

Paul G. Anderson

President and COO

About Abacus

Abacus is a mineral exploration and mine development company currently focused on its optioned

Willow copper -gold property located near Yerington, Nevada in which it can acquire up to a 75%

ownership interest, and the contiguous Nev-Lorraine claims subject to a ten-year lease agreement. The

Company also holds a 20% ownership interest, together with KGHM Polska Meidz S.A. (80%), in the

proposed copper-gold Ajax Mine located southwest of Kamloops, B.C., which has recently undergone a

joint provincial and federal environmental assessment process. On December 14, 2017, a decision was

made by the B.C. Minister of Environment and Climate Change Strategy and the Minister of E nergy,

Mines and Petroleum resources to decline to issue an environmental assessment certificate for the

Project. For the latest reports and information on Abacus’ projects, please refer to the Company’s

website at www.amemining.com.

Forward-Looking Information

This release includes certain statements that are deemed “forward -looking statements”. All statements in this

release, other than statements of historical facts, that address events or developments that Abacus expects to occur,

are forward-looking statements. Forward - looking statements are statements that are not historical facts and are

generally, but not always, identified by the words “expects”, “plans”, “anticipates”, “believes”, “intends”, “estimates”,

“projects”, “potential” and similar expressions, or that events or conditions “will”, “would”, “may”, “could” or “should”

occur. Although the Company believes the expectations expressed in such forward -looking statements are based

on reasonable assumptions, such statements are not guarantees of future performance and actual results may differ

materially from those in the forward -looking statements. Factors that could cause the actual results to differ

materially from those in forward -looking statements include changes to commodity prices, mine and metallurgical

Suite 1000 – 1050 West Pender Street

Vancouver, B.C. V6E 3S7 Canada

Tel: 604.682.0301

email: [email protected]

website: www.amemining.com

TSX Venture Exchange Symbol: AME

recovery, operating and capital costs, foreign exchange rates, ability to obtain required permits on a timely basis,

exploitation and exploration successes, continued availabili ty of capital and financing, and general economic,

market or business conditions. Investors are cautioned that any such statements are not guarantees of future

performance and actual results or developments may differ materially from those projected in the forward-looking

statements. Forward - looking statements are based on the beliefs, estimates and opinions of the Company's

management on the date the statements are made. Except as required by applicable securities laws, the Company

undertakes no obligatio n to update these forward -looking statements in the event that management's beliefs,

estimates or opinions, or other factors, should change.

Neither TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of the

TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.