Investors

THIS INFORMATION STATEMENT IS PROVIDED IN ORDER TO ASSIST THOSE U.S. PERSONS WHO HAVE MADE A QUALIFIED ELECTING FUND ("QEF") ELECTION WITH RESPECT TO PEMBROOK MINING CORP. IN FILING FORM 8621, AND DOES NOT CONSTITUTE TAX ADVICE. U.S. PERSONS ARE ADVISED TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE OVERALL TAX CONSEQUENCES OF THE OWNERSHIP OF COMMON SHARES OF PEMBROOK MINING CORP. ARISING IN THEIR INDIVIDUAL SITUATIONS UNDER UNITED STATES FEDERAL, STATE OR LOCAL LAW OR ANY FOREIGN LAW.

Taxable year	2006	2007	2008	2009	2010	2011
Per share amount of ordinary earnings of the Company for taxable year.	NIL	NIL	NIL	NIL	NIL	NIL
Per share amount of net capital gain of the Company for taxable year.	NIL	NIL	NIL	NIL	NIL	NIL
Amount of cash and fair market value of other property distributed or deemed distributed to shareholder.	NIL	NIL	NIL	NIL	NIL	NIL

To the extent necessary, to prevent termination or invalidation of the shareholder's QEF election, the Company will permit any U.S. Person to inspect and copy the Company's permanent books of account, records and such other documents as may be maintained by the Company that are necessary to establish that the Company's ordinary earnings and net capital gains are computed in accordance with U.S. income tax principles and to verify these amounts.

The Company was incorporated on May 11, 2006 in the Province of British Columbia, Canada and its address is:
Suite 1160
1040 West Georgia Street
Vancouver, B.C. V6E 4H1
Canada