Ciscom Corp. — Regulatory Filings 2023

Jun 7, 2023

==> picture [108 x 36] intentionally omitted <==

SRCO Professional Corporation Chartered Professional Accountants Licensed Public Accountants Park Place Corporate Centre 15 Wertheim Court, Suite 409 Richmond Hill, ON L4B 3H7 Tel: 905 882 9500 & 416 671 7292 Fax: 905 882 9580 Email: info@srco.ca www.srco.ca

June 5, 2023

Ontario Securities Commission

Dear Sirs / Mesdames:

Re: Ciscom Corp.

We refer to the prospectus dated June 5, 2023 of Ciscom Corp. (the “Company”) relating to the non-offering prospectus (the “Prospectus”).

We consent to being named and to the use in the Prospectus, of our:

• (a) Independent auditor’s report dated August 15, 2021 to the Shareholders of Ciscom Corp. (the “Company”) on the Company’s financial statements comprising of the statement of financial position as at December 31, 2020, and the statements of loss and comprehensive loss, changes in shareholders’ deficiency, and cash flows for the period from June 29, 2020 (Incorporation Date) to December 31, 2020, and notes to the financial statements, including a summary of significant accounting policies; and

• (b) Independent auditor’s report dated April 12, 2022, except as to Note 2.1, 4, 18(b) and 21, which are as of February 3, 2023 to the Shareholders of the Company on the consolidated financial statements comprising of the consolidated statements of financial position as at December 31, 2021 and 2020, and the consolidated statements of loss and comprehensive loss, changes in shareholders’ equity, and cash flows for the years ended December 31, 2021 and 2020, and notes to the consolidated financial statements, including a summary of significant accounting policies; and

• (c) Independent auditor’s report dated April 10, 2023 to the Shareholders of Company on the consolidated financial statements comprising of the consolidated statements of financial position as at December 31, 2022 and 2021, and the consolidated statements of loss and comprehensive loss, changes in shareholders’ equity, and cash flows for the years ended December 31, 2022 and 2021, and notes to the consolidated financial statements, including a summary of significant accounting policies; and

• (d) Independent auditor’s report dated August 4, 2021 to the Shareholders of Market Focus Direct Inc. (“MFD”) on the MFD’s financial statements comprising of the statement of financial position as at December 31, 2020, and the statements of income and comprehensive income, changes in shareholders’ equity, and cash flows for the years ended December 31, 2020, and notes to the financial statements, including a summary of significant accounting policies; and

• (e) Independent auditor’s report dated July 29, 2022 to the Shareholders of Market Focus Direct Inc. (“MFD”) on the MFD’s financial statements comprising of the statement of financial position as at August 31, 2021, and the statements of loss and comprehensive loss, changes in shareholders’ deficiency, and cash flows for the eightmonth period then ended, and notes to the financial statements, including a summary of significant accounting policies; and

• (f) Independent auditor’s report dated February 17, 2022 to the Shareholders of 1883713 Ontario Inc. (the “1883713”) on the 1883713’s consolidated financial statements comprising of the consolidated statements of financial position as at December 31, 2020 and 2019 and January 1, 2019 [effective date of transition to the International Financial Reporting Standards (IFRS)], the consolidated statements of income and comprehensive income, changes in shareholders ‘equity, and cash flows for the years ended December 31, 2020 and 2019, and notes to the consolidated financial statements, including a summary of significant accounting policies; and

==> picture [108 x 36] intentionally omitted <==

• (g) Independent auditor’s report dated April 11, 2022 to the Shareholders of 1883713 on the consolidated financial statements comprising of the consolidated statements of financial position as at December 31, 2021 and 2020, the consolidated statements of income and comprehensive income, changes in shareholders ‘equity, and cash flows for the years ended December 31, 2021 and 2020, and notes to the consolidated financial statements, including a summary of significant accounting policies.

Collectively referred to as the “financial statements.”

We report that we have read the Prospectus 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 Prospectus as these terms are described in the CPA Canada Handbook – Assurance.

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

Yours very truly,

/s/ SRCO Professional Corporation

CHARTERED PROFESSIONAL ACCOUNTANTS Authorized to practice public accounting by the Chartered Professional Accountants of Ontario