CubicFarm Systems Corp. — Audit Report / Information 2020

Apr 20, 2021

==> picture [104 x 37] intentionally omitted <==

April 20, 2021

British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Ontario Securities Commission New Brunswick Financial and Consumer Services Commission Nova Scotia Securities Commission Office of the Superintendent of Securities, Prince Edward Island Office of the Superintendent of Securities, Service Newfoundland and Labrador

Dear Sir/Madam:

Re: CubicFarm Systems Corp.

We refer to the Short Form Base Shelf Prospectus of CubicFarm Systems Corp. (the “Company”) dated April 20, 2021.

We consent to being named and to the use, through incorporation by reference, in the abovementioned short form base shelf prospectus, of our report dated October 28, 2020, to the shareholders of the Company on the following financial statements:

• a. Consolidated statements of financial position as at June 30, 2020 and 2019; and;

• b. Consolidated statements of loss and comprehensive loss, changes in equity and cash flows and notes to the consolidated financial statements for the years then ended, including a summary of significant accounting policies.

We report that we have read the short form base shelf 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 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.

Sincerely,

==> picture [86 x 20] intentionally omitted <==

Chartered Professional Accountants

==> picture [524 x 14] intentionally omitted <==

==> picture [524 x 14] intentionally omitted <==

==> picture [524 x 13] intentionally omitted <==