CopperEx Resources — Regulatory Filings 2021

May 19, 2021

May 14, 2021

British Columbia Securities Commission Alberta Securities Commission Ontario Securities Commission

Dear Sirs / Mesdames:

Re: Gotham Resource Corp.

We refer to the prospectus of Gotham Resource Corp. (the "Company") dated May 14, 2021 relating to the sale and issue of 4,000,000 common shares at a price of $0.10 per common share.

We consent to being named and to the use, in the above-mentioned prospectus, of our report dated May 14, 2021 to the shareholders of the Company on the following financial statements:

Statements of financial position as at March 31, 2021;

Statements of loss and comprehensive loss, cash flows, and changes in shareholders’ equity for the period from the date of incorporation on October 8, 2020 to March 31, 2021, and a summary of significant accounting policies and other explanatory information.

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.

Yours very truly,

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DAVIDSON & COMPANY LLP Chartered Professional Accountants