Aeonian Resources — Audit Report / Information 2023

Apr 30, 2025

DAVIDSON & COMPANY LLP
Chartered Professional Accountants

April 29, 2025

TSX Venture Exchange

Dear Sirs / Mesdames:

Re: Altina Capital Corp.

We refer to the filing statement of Altina Capital Corp. (the "Company") dated April 29, 2025 relating to the qualifying transaction involving Aeonian Resources Ltd.

We consent to being named and to the use in the above-mentioned filing statement, of our report dated April 26, 2024 to the shareholders of the Company on the following financial statements:

Statements of financial position as at December 31, 2023 and 2022;

Statements of income (loss) and comprehensive income (loss), cash flows, and changes in shareholders’ equity (deficiency) for the years ended December 31, 2023 and 2022, and notes to the financial statements, including material accounting policy information.

We report that we have read the filing statement and all information 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 audit 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 filing statement as these terms are described in the CPA Canada Handbook – Assurance.

This letter is provided solely for the purpose of assisting the stock exchange to which it is addressed in discharging its responsibilities and should not be used for any other purpose.

Yours very truly,

DAVIDSON & COMPANY LLP
Chartered Professional Accountants

A member of Nexia International
1200 - 609 Granville Street, P.O. Box 10372, Pacific Centre, Vancouver, B.C., Canada V7Y 1G6
Telephone (604) 687-0947 Davidson-co.com