<h1>Whistleblower Policy</h1>

<p>Delphi has established procedures for the confidential and anonymous submission by <strong>employees</strong> of complaints or concerns regarding financial statement disclosures, accounting, internal accounting controls or auditing matters. <strong>External third parties</strong> may also submit complaints relating to similar matters. All submissions are to be mailed or emailed directly to the Chairman of the Audit Committee care of Delphi Energy:</p>

<p style="margin-left: 40px;">Delphi Energy Corp.<br />
Suite 300, 500 &ndash; 4 Avenue SW<br />
Calgary, Alberta T2P 2V6<br />
Canada<br />
Email:&nbsp;<a href="mailto:whistleblower@delphienergy.ca">whistleblower@delphienergy.ca</a></p>

<p>The chair of the Audit Committee will review the complaint, investigate the matter to the extent deemed necessary and communicate the matter to the Audit Committee.</p>
