Document:

American Bonanza Gold Corp. - Exhibit 4.62 - Filed by newsfilecorp.com

 

	 	KPMG LLP 	Telephone   (604) 691-3000 
	 	Chartered Accountants 	Fax              
       (604) 691-3031 
	 	PO Box 10426 777 Dunsmuir Street 	Internet        
      www.kpmg.ca
	 	Vancouver BC V7Y 1K3 	 
	 	Canada 	 

 

March 12, 2014 

Securities and Exchange Commission 
Washington, D.C. 20549

Ladies and Gentlemen 

We were previously principal accountants for American Bonanza
Gold Corp. (the “Company”) and, under the date of March 27, 2013, we reported on
the consolidated financial statements of the Company as of December 31, 2012 and
2011 and for each of the years in the three-year period ended December 31, 2012.
On September 1, 2013, we were dismissed. 

We have read the Company’s statements included under Item 16F
of its Form 20-F dated March 12, 2014, and we agree with such statements, except
that we are not in a position to agree or disagree with the Company’s statements
that (1) the change was approved by the board of directors and audit committee
and (2) Smythe Ratcliffe LLP was not engaged regarding the application of
accounting principles to a specified transaction or the type of audit opinion
that might be rendered on the Company’s consolidated financial statements. 

Very truly yours 

/s/ KPMG LLP 

Chartered Accountants 

KPMG LLP is a Canadian
limited liability partnership and a member firm of the KPMG 
network of independent member firms affiliated with KPMG International
Cooperative
(“KPMG International”), a Swiss
entity.
KPMG Canada provides services to KPMG
LLP.American Bonanza Gold Corp. - Exhibit 4.63 - Filed by newsfilecorp.com

 

	 	KPMG LLP 	Telephone  (604) 691-3000 
	 	Chartered Accountants 	Fax             
       (604) 691-3031 
	 	PO Box 10426 777 Dunsmuir Street 	Internet      
      www.kpmg.ca 
	 	Vancouver BC V7Y 1K3 	 
	 	Canada 	 

INDEPENDENT AUDITORS’ REPORT OF REGISTERED
PUBLIC ACCOUNTING FIRM 

To the Shareholders of American Bonanza Gold Corp.

We have audited the accompanying consolidated financial
statements of American Bonanza Gold Corp. ("the Entity”), which comprise the
consolidated statement of financial position as at December 31, 2012, the
consolidated statements of operations and comprehensive loss, changes in equity
and cash flows for each of the years in the two year period ended December 31,
2012 , and notes, comprising a summary of significant accounting policies and
other explanatory information. 

Management’s Responsibility for the Consolidated Financial
Statements 

Management is responsible for the preparation and fair
presentation of these consolidated financial statements in accordance with
International Financial Reporting Standards as issued by the International
Accounting Standards Board, and for such internal control as management
determines is necessary to enable the preparation of consolidated financial
statements that are free from material misstatement, whether due to fraud or
error. 

Auditors’ Responsibility 

Our responsibility is to express an opinion on these
consolidated financial statements based on our audits. We conducted our audits
in accordance with Canadian generally accepted auditing standards and the
standards of the Public Company Accounting Oversight Board (United States).
Those standards require that we comply with ethical requirements and plan and
perform the audit to obtain reasonable assurance about whether the consolidated
financial statements are free from material misstatement. 

An audit involves performing procedures to obtain audit
evidence about the amounts and disclosures in the consolidated financial
statements. The procedures selected depend on our judgment, including the
assessment of the risks of material misstatement of the consolidated financial
statements, whether due to fraud or error. In making those risk assessments, we
consider internal control relevant to the entity’s preparation and fair
presentation of the consolidated financial statements in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal control. An
audit also includes evaluating the appropriateness of accounting policies used
and the reasonableness of accounting estimates made by management, as well as
evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained in our
audits is sufficient and appropriate to provide a basis for our audit opinion.

KPMG LLP is a Canadian
limited liability partnership and a member firm of the KPMG 
network of independent member firms affiliated with KPMG International
Cooperative 
(“KPMG International”), a Swiss entity.

KPMG Canada provides services to KPMG LLP. 

	 	American Bonanza Gold Corp. 
	 	Page 2 

Opinion 

In our opinion, the consolidated financial statements present
fairly, in all material respects, the consolidated financial position of
American Bonanza Gold Corp. as at December 31, 2012, and its consolidated
financial performance and its consolidated cash flows for each of the years in
the two year period ended December 31, 2012 in accordance with International
Financial Reporting Standards as issued by the International Accounting
Standards Board. 

Emphasis of Matter

Without modifying our opinion, we draw attention to note 1 in
the consolidated financial statements which indicates that the Entity continues
to incur losses and currently requires additional financing to carry-out its
near-term operating plans and to meet its obligations as it transitions from the
commissioning stage to commercial production at its Copperstone project. These
conditions, along with other matters as set forth in note 1 in the consolidated
financial statements, indicate the existence of a material uncertainty that cast
significant doubt about the Entity’s ability to continue as a going concern.

 

Chartered Accountants 

March 27, 2013 
Vancouver, CanadaNet 1 UEPS Technologies, Inc. - Exhibit 10.30 - Filed by newsfilecorp.com

SECOND ADDENDUM TO THE RELATIONSHIP AGREEMENT 

 

between 

 

 

NET 1 UEPS TECHNOLOGIES, INC 

 

and 

 

NET1 APPLIED TECHNOLOGIES SOUTH AFRICA (PROPRIETARY) LIMITED

 

and 

 

BUSINESS VENTURE INVESTMENTS NO 1567 (PROPRIETARY) LIMITED
(RF) 

 

and 

 

MOSOMO INVESTMENT HOLDINGS (PROPRIETARY) LIMITED 

	1 	
      PARTIES

	1.1 	
      The Parties to this addendum are
–

	1.1.1 	
      Net 1 UEPS Technologies, Inc., a Florida
    corporation;

	 	 
	1.1.2 	
      Net 1 Applied Technologies South Africa (Proprietary)
      Limited

	 	 
	1.1.3 	
      Business Venture Investments No 1567 (Proprietary)
      Limited (RF);

	 	 
	1.1.4 	
      Mosomo Investment Holdings (Proprietary) Limited;
    and

	1.2 	
      The Parties agree as set out
below.

	2 	
      INTERPRETATION

In this addendum - 

	2.1 	
      words and expressions defined in the Agreement, shall,
      unless otherwise indicated by the context, bear the same meaning in the
      Addendum;

	 	 
	2.2 	
      "Agreement" means the agreement, headed
      “Relationship Agreement”, entered into between the Parties on or about 9
      December 2013, as amended by the addendum thereto, concluded by the
      Parties on 31 January 2014; and

	 	 
	2.3 	
      "Parties" means the parties to this
    addendum.

	3 	
      VARIATION OF AGREEMENT

The Agreement is hereby amended as follows: 

	3.1 	
      By substituting the date “15th day of March 2014”, in
      clause 4.1, with “15th day of April 2014”.

	4 	
      SAVINGS CLAUSE

	4.1 	
      Save to the extent specifically modified in this
      Addendum, or unless otherwise agreed in writing between
      the Parties, all the terms and conditions of the Agreements shall
  mutatis mutandis continue to apply.

	5 	
      COSTS

	 	 
		
      Each Party will bear and pay its own legal costs and
      expenses of and incidental to the negotiation, drafting, preparation and
      implementation of this Addendum.

	 	 
	6 	
      SIGNATURE

	 	 
		
      Signed on behalf of the Parties, each signatory hereto
      warranting that he/she has due authority to do so.

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	NET 1 UEPS TECHNOLOGIES, INC. 
	 	  
	 	  
	 	  
	 	/s/
      Herman Kotzé 
	 	Signature 
	 	Herman
      G. Kotzé 
	 	Name of Signatory 
	 	Chief
      Financial Officer 
	 	Designation of Signatory 

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	NET1 APPLIED TECHNOLOGIES SOUTH 
	 	AFRICA (PROPRIETARY) LIMITED 
	 	  
	 	  
	 	  
	 	/s/
      Herman Kotzé 
	 	Signature 
	 	Herman
      G. Kotzé 
	 	Name of Signatory 
	 	Director 
	 	Designation of Signatory

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	BUSINESS VENTURE INVESTMENTS NO 
	 	1567 (PROPRIETARY) LIMITED (RF) 
	 	  
	 	  
	 	  
	 	  
	 	/s/
      Brian Mosehla 
	 	Signature 
	 	Khomotso Brian Mosehla 
	 	Name of Signatory 
	 	Director 
	 	Designation of Signatory 

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	MOSOMO INVESTMENT HOLDINGS 
	 	(PROPRIETARY) LIMITED 
	 	  
	 	  
	 	  
	 	/s/
      Brian Mosehla 
	 	Signature 
	 	Khomotso Brian Mosehla 
	 	Name of Signatory 
	 	Director 
	 	Designation of SignatoryNet 1 UEPS Technologies, Inc. - Exhibit 10.31 - Filed by newsfilecorp.com

SECOND ADDENDUM TO THE RELATIONSHIP AGREEMENT 

 

 

between 

 

NET 1 UEPS TECHNOLOGIES, INC 

 

and 

 

NET1 APPLIED TECHNOLOGIES SOUTH AFRICA (PROPRIETARY) LIMITED

 

and 

 

BORN FREE INVESTMENTS 272 (PROPRIETARY) LIMITED 

 

and 

 

MAZWI YAKO

	1 	
      PARTIES

	1.1 	
      The Parties to this addendum are
–

	1.1.1 	
      Net 1 UEPS Technologies, Inc., a Florida
    corporation;

	 	 
	1.1.2 	
      Net 1 Applied Technologies South Africa (Proprietary)
      Limited

	 	 
	1.1.3 	
      Born Free Investments 272 (Proprietary)
Limited;

	 	 
	1.1.4 	
      Mazwi Yako; and

	1.2 	
      The Parties agree as set out
below.

	2 	
      INTERPRETATION

In this addendum - 

	2.1 	
      words and expressions defined in the Agreement, shall,
      unless otherwise indicated by the context, bear the same meaning in the
      Addendum;

	 	 
	2.2 	
      "Agreement" means the agreement, headed
      “Relationship Agreement”, entered into between the Parties on or about 9
      December 2013, as amended by the addendum thereto, concluded by the
      Parties on 31 January 2014; and

	 	 
	2.3 	
      "Parties" means the parties to this
    addendum.

	3 	
      VARIATION OF AGREEMENT

The Agreement is hereby amended as follows: 

	3.1 	
      By substituting the date “15th day of March 2014”, in
      clause 4.1, with “15th day of April 2014”.

	4 	
      SAVINGS CLAUSE

	4.1 	
      Save to the extent specifically modified in this
      Addendum, or unless otherwise agreed in writing between the Parties, all
      the terms and conditions of the Agreements shall mutatis mutandis
      continue to apply.

	5 	
      COSTS

	 	 
		
      Each Party will bear and pay its own legal costs and
      expenses of and incidental to the negotiation, drafting, preparation and
      implementation of this Addendum.

	 	 
	6 	
      SIGNATURE

	 	 
		
      Signed on behalf of the Parties, each signatory hereto
      warranting that he/she has due authority to do so.

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	NET 1 UEPS TECHNOLOGIES, INC. 
	 	  
	 	/s/
      Herman Kotzé 
	 	Signature 
	 	Herman
      G. Kotzé 
	 	Name of Signatory 
	 	Chief
      Financial Officer 
	 	Designation of Signatory 

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	NET1 APPLIED TECHNOLOGIES SOUTH 
	 	AFRICA (PROPRIETARY) LIMITED 
	 	  
	 	  
	 	  
	 	/s/
      Herman Kotzé 
	 	Signature 
	 	Herman
      G. Kotzé 
	 	Name of Signatory 
	 	Director 
	 	Designation of Signatory

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	BORN FREE INVESTMENTS 272 
	 	(PROPRIETARY) LIMITED 
	 	  
	 	  
	 	  
	 	  
	 	/s/
      Mazwi Yako 
	 	Signature 
	 	Mazwi
      Yako 
	 	Name of Signatory 
	 	Director 
	 	Designation of Signatory 

SIGNED at ROSEBANK on MARCH 14, 2014 

	 	For and on behalf of 
	 	MAZWI YAKO 
	 	  
	 	  
	 	  
	 	  
	 	/s/
      Mazwi Yako 
	 	Signature 
	 	Mazwi
      Yako 
	 	Name
      of Signatory 
	 	  
	 	Designation of Signatory

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