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TWR.V ·

OR FOR DISSEMINATION IN THE UNITED STATES. ANY FAILURE TO COMPLY WITH THIS RESTRICTION MAY CONSTITUTE A VIOLATION OF U.S. SECURITIES LAWS. Tower Announces Closing of Final Tranche of Non-Brokered Private Placement

Financings Mergers & Acquisitions

NOT FOR DISTRIBUTION TO U.S. NEWSWIRE SERVICES OR FOR DISSEMINATION IN THE UNITED STATES. ANY

FAILURE TO COMPLY WITH THIS RESTRICTION MAY CONSTITUTE A VIOLATION OF U.S. SECURITIES LAWS.

Tower Announces Closing of Final Tranche of Non-Brokered Private Placement

Vancouver, B.C. – July 21, 2026 - Tower Resources Ltd. (“Tower” or the “Company”) (TSXV: TWR)

announces it has closed the second and final tranche of its previously announced non-brokered private

placement (the “Offering”) with the issuance of 4,001,250 units (the "Units") at a price of $0.16 per Unit

for aggregate gross proceeds of $640,200.

Each Unit consisted of one common share of the Company and one-half of one common share purchase

warrant (each whole warrant, a "Warrant"). Each Warrant entitles the holder to acquire one additional

common share of the Company at a price of $0.25 until July 17, 2027.

The gross proceeds from the sale of the Units will be used for general working capital and corporate

purposes.

The Company paid finder's fees in connection with the Offering to eligible arm's -length parties in

accordance with the policies of the TSX Venture Exchange (the "TSXV"). Consisting of a cash commission

of $20,940 equal to 6% of the gross proceeds raised from subscribers introduced by the finder and 130,875

finder's warrants equal to 6% of the securities sold to such subscribers. Each finder's warrant will be

exercisable into one common share of the Company at a price of $0.16 until July 17, 2027 and is non-

transferrable.

All securities issued pursuant to the Offering will be subject to a statutory hold period expiring November

18, 2026 in accordance with applicable securities laws.

Certain directors of the Company participated in the Offering and acquired an aggregate of 200,000 Units.

Such participation constituted a "related party transaction" within the meaning of Multilateral Instrument

61-101 – Protection of Minority Security Holders in Special Transactions ("MI 61-101"). The Company

relied upon the exemptions from the formal valuation and minority shareholder approval requirements

contained in sections 5.5(a) and 5.7(1)(a) of MI 61-101, respectively, as neither the fair market value of

the securities issued to, nor the consideration to be paid by, such related parties exceeded 25% of the

Company's market capitalization, as determined in accordance with MI 61-101. The Company did not file

a material change report more than 21 days before the expected closing of the Offering because the

Company wished to complete the Offering on an expedited basis for sound business reasons.

About Tower Resources

Tower Resources Ltd. is a mineral exploration company focused on the advancement of its 100%-owned

Rabbit North gold project located in the Kamloops Mining Division of British Columbia and the evaluation

of additional exploration opportunities in Canada.

On behalf of the Board of Directors

Joe Dhami, President and CEO

For further information, please contact:

Telephone: (778) 996-4730

Email: [email protected]

Website: www.towerresources.ca

Reader Advisory

This news release contains certain forward-looking information and forward-looking statements within

the meaning of applicable securities legislation. Forward-looking statements are frequently identified by

words such as "expects", "anticipates", "intends", "plans", "believes", "may", "will", "would", "potential"

and similar expressions. Such forward -looking statements include, without limitation, statements

regarding the completion of the Offering, the anticipated use of proceeds, the payment of finder's fees,

the completion of the Offering in one or more tranches, the receipt of TSXV acceptance and other

regulatory approvals, and the Company's planned exploration activities.

Forward-looking statements are based on management's current expectations and assumptions and are

subject to a variety of known and unknown risks, uncertainties and other factors that may cause actual

results, performance or achievements to differ materially from those expressed or implied by such

forward-looking statements. These risks and uncertainties include, without limitation, the risk that the

Offering may not be completed as anticipated or at all, the risk that required regulatory approvals may

not be obtained, market conditions, financing risks, exploration risks and other risks disclosed in the

Company's public disclosure record available under the Company's profile on SEDAR+

at www.sedarplus.ca.

Readers are cautioned not to place undue reliance on forward-looking statements. The Company

undertakes no obligation to update or revise any forward-looking statements except as required by

applicable law.

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

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