Saturday, September 26, 2026
MiningNewsTerminal
Saturday, September 26, 2026 Admin

CATX.V ·

Smooth ROCK Announces Closing of Debt Settlement Transactions

Share Capital & Compensation

1130 West Pender St.-Suite 820

Vancouver, B.C. V6E 4A4

Tel : 888 909-5548

Fax : 888 909-1033

Trading Symbols: TSXV: SMRV US-OTC: SMRVF

NEWS RELEASE

SMOOTH ROCK ANNOUNCES CLOSING OF DEBT SETTLEMENT

TRANSACTIONS

Vancouver, B.C. February 2 7, 202 6 - Smooth Rock Ventures Corp . (“ Smooth Rock ” or the

“Company”) (TSXV: S MRV; US-OTC: SMRVF) announces that, further to its news release dated

January 15, 2026, it has closed its previously announced debt settlement transactions, in settlement of an

aggregate debt of $907,040 owed to certain creditors (the “ Creditors”) relating to management fees ,

contractor fees, and certain other obligations (the “Debt Settlement Transactions”).

The Debt Settlement Transaction s include the settlement of $400,000 in debt through the issuance of

3,809,520 common shares of Smooth Rock (the " Common Shares") at a deemed price of $0.105 per

Common Share (the "Shares for Debt Transactions") and the cancellation of $507,040 of remaining debt

owed to the Creditors.

The Common Shares issued pursuant to the Shares for Debt Transaction s are subject to a hold period of

four months following the date of issuance, in accordance with applicable securities laws and TSXV

policies.

MI 61-101 Disclosure

The issuance of the Common Shares to certain insiders pursuant to the Debt Settlement Transactions is

considered to be a "related party transaction" as defined under Multilateral Instrument 61-101 – Protection

of Minority Security Holders in Special Transactions ("MI 61-101"). The issuance of the Common Shares

to these insiders is exempt from the formal valuation requirement in Section 5.4 of MI 61 -101 in reliance

on Section 5.5(b) of MI 61-101 as Smooth Rock is not listed on a specified market within the m eaning of

MI 61-101. Additionally, the Shares for Debt Transaction is exempt from the minority approval requirement

in Section 5.6 of MI 61-101 in reliance on Section 5.7(1)(a) of MI 61-101 insofar as neither the fair market

value of the subject matter of, nor the fair market value of the consideration for, the Shares for Debt

Transaction insofar as it involves (or is expected to involve) "interested parties", exceeds 25% of Smooth

Rock's market capitalization.

About Smooth Rock Ventures Corp.

Smooth Rock Ventures Corp. is a US -based exploration-stage company engaged in the acquisition and

exploration of mineral properties, primarily in the prolific Walker Lane mineral belt located in Nevada. The

Company owns a 100% undivided interest in the Pal metto Gold Project, that consists of 116 unpatented

mining claims totalling 2217 acres located in Esmeralda County, Nevada. The Project hosts a NI 43 -101

compliant mineral resource estimation (WSP Canda Inc. McCraken 10 -15-2020). Palmetto has seen

significant exploration work completed to date by numerous companies including, Newmont Gold, Phelps

Dodge Corp, Romarco Minerals, and most recently by ML Gold Corp. The initial “Discovery Hole” in

1988, was drilled by Phelps Dodge and bonanza gold -silver veins were subsequently drilled by Romarco

Minerals in 1997-2002. For more information, visit www.smoothrockventures.com.

FOR MORE INFORMATION PLEASE CONTACT:

Chris Hobbs, CFO & Director

Tel: 416.276.6689

Email: [email protected]

Website: www.smoothrockventures.com