CF Energy Corp. — Audit Report / Information 2025

Jan 2, 2026

Deloitte.

德勤

Deloitte Touche Tohmatsu
35/F One Pacific Place
88 Queensway
Hong Kong
Tel: +852 2852 1600
Fax: +852 2541 1911
Email: enquiry@deloitte.com.hk
www.deloitte.com/cn

December 22, 2025

Ontario Securities Commission
British Columbia Securities Commission
Alberta Securities Commission

Dear Sirs/Mesdames,

As required by subparagraph (5)(a)(ii) of section 4.11 of National Instrument 51-102, we have reviewed the change of auditor notice of CF Energy Corp. dated December 22, 2025 (the "Notice") and, based on our knowledge of such information at this time, we agree with the statements contained in the Notice as they relate to Deloitte Touche Tohmatsu.

Yours faithfully,

Deloitte Touche Tohmatsu

Certified Public Accountants

INspire HK
躍動香港