Cybeats Technologies Corp. — Regulatory Filings 2021

Jan 25, 2021

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January 25, 2021

Alberta Securities Commission

British Columbia Securities Commission

Ontario Securities Commission

Dear Sirs/Mesdames:

Re: Pima Zinc Corp. (the “Company”)

Change of Auditor of Reporting Issuer

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We acknowledge receipt of a Notice of Change of Auditor (the “ Notice ”) dated January 18, 2021 delivered to us by the Company in respect of the change of auditor of the Company.

Pursuant to National Instrument 51‐102 of the Canadian Securities Administrators, please accept this letter as confirmation by Fruci & Associates II, PLLC, that we have reviewed the Notice and, based on our knowledge as at the time of receipt of the Notice, we agree with each of the statements therein insofar as they pertain to our firm. We have no basis to agree or disagree with any other statements contained therein.

Yours very truly,

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FRUCI & ASSOCIATES II, PLLC

Licensed Public Accountants

cc: Board of Directors of Pima Zinc Corp.

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