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USHA.V ·

Usha Resources Announces Closing of Non-Brokered Private Placement

Financings

Suite #400 – 1681 Chestnut Street, Vancouver, BC V6J 4M6

www.usharesources.com

Usha Resources Announces Closing of Non-Brokered Private Placement

Vancouver, British Columbia / December 28, 2023 – Usha Resources Ltd. (“USHA” or the “Company”) (TSXV:

USHA) (OTCQB: USHAF) (FSE: JO0), announces that, subject to the final approval of the TSX Venture Exchange

(the “Exchange”), the Company has closed its non-brokered private placement of $100,000.00 through the issuance

of 1,000,000 flow-through shares (each, a “ FT Share”) at $0.1 0 per FT Share (the “Private Placement”). The FT

Shares qualify as flow-through shares for purposes of the Income Tax Act (Canada). The Company will renounce said

expenditures to the investors for the taxation year ending December 31, 2023. The Company intends to use the net

proceeds from the Private Placement to incur Canadian exploration expenses (the “Qualifying Expenditures”) on its

projects in Ontario prior to December 31, 2023.

No finder’s fees were paid in connection with the private placement. The Private Placement was completed by a single

shareholder.

“Having a fortified balance sheet is critical to the success of every company. With over $1.7 million in working capital,

USHA is in a position to accelerate our planned drill programs at Jackpot Lake and White Willow," said Deepak

Varshney, CEO of Usha Re sources. “With work also proceeding on our secondary listing on the Australian Stock

Exchange, we believe we have some very significant catalysts coming over the coming months and look forward to

providing updates as we progress towards these milestones.”

All securities issued are subject to the Exchange Hold Period and a four -month and one day hold period pursuant to

securities laws in Canada expiring on April 29, 2024.

About Usha Resources Ltd.

Usha Resources Ltd. is a North American mineral acquisition and exploration company focused on the development

of quality lithium metal properties that are drill-ready with high-upside and expansion potential. Based in Vancouver,

BC, Usha’s portfolio of st rategic properties provides target -rich diversification and includes Jackpot Lake, a lithium

brine project in Nevada and White Willow, a lithium pegmatite project in Ontario that is the flagship among its

growing portfolio of hard -rock lithium assets. Usha trades on the TSX Venture Exchange under the symbol USHA,

the OTCQB Exchange under the symbol USHAF and the Frankfurt Stock Exchange under the symbol JO0.

USHA RESOURCES LTD.

For more information, please email [email protected], or visit www.usharesources.com.

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.

The securities referred to in this news release have not been, nor will they be, registered under the United States

Securities Act of 1933, as amended, and may not be offered or sold within the United States or to, or for the

account or benefit of, U.S. pe rsons absent U.S. registration or an applicable exemption from the U.S.

registration requirements.

This news release does not constitute an offer for sale of securities for sale, nor a solicitation for offers to buy

any securities. Any public offering of securities in the United States must be made by means of a prospectus

containing detailed information about the company and management, as well as financial st atements.