Abitibi Metals — Audit Report / Information 2025

Dec 9, 2025

Horizon Assurance LLP

December 8, 2025

To: Ontario Securities Commission (Principal Regulator)
British Columbia Securities Commission
Alberta Securities Commission
Saskatchewan Financial And Consumer Affairs Authority
The Manitoba Securities Commission
Financial And Consumer Services Commission, New Brunswick
Nova Scotia Securities Commission
Office Of The Superintendent Of Securities - Prince Edward Island
Office Of The Superintendent Of Securities Service Newfoundland And Labrador
Autorité des marchés financiers (Québec)
Canadian Securities Exchange

Dear Sirs/Mesdames:

We refer to the short-form prospectus of Abitibi Metals Corp. (the "Company") dated December 8, 2025 relating to the offering of common shares and flow-through common shares of Company (the "Prospectus").

We, Horizon Assurance LLP, consent to being named and to the use, in the Prospectus, of our report dated October 28, 2025 to the Shareholders of the Company on the following financial statements:

• The statement of financial position as at June 30, 2025; and
• The statements of loss and comprehensive loss, changes in shareholders' equity and cash flows for the year ended June 30, 2025, and a summary of accounting policies and other explanatory information.

We report that we have read the Prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the financial statements upon which we have reported or that are within our knowledge as a result of our audits of such financial statements. We have complied with Canadian generally accepted standards for an auditor's consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the Prospectus as these terms are described in the CPA Canada Handbook – Assurance.

We confirm that we are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada.

Yours truly,

Horizon Assurance LLP
Chartered Professional Accountants
Licensed Public Accountants

219 - 7100 Woodbine Ave., Markham, ON L3R 5J2
info@horizonllp.ca
www.horizonllp.ca