DEFSEC TECHNOLOGIES — Regulatory Filings 2020

Sep 3, 2020

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September 2, 2020

TSX Venture Exchange 650 W Georgia Street Vancouver, BC V6B 4N9

Dear Sirs/Mesdames:

Re: Foremost Ventures Corp.

We refer to the Filing Statement of Foremost Ventures Corp. (the "Company") dated August 28, 2020 relating to the qualifying transaction involving the acquisition by the Company of KWESST Inc.

We consent to being named and to the use, through incorporation by reference in the above-mentioned filing statement, of our report dated March 27, 2020 to the shareholders of the Company on the following financial statements:

• Statements of financial position as at February 29, 2020 and February 28, 2019;

• Statements of loss and comprehensive loss, changes in shareholders’ equity and cash flows for the years ended February 29, 2020 and February 28, 2019, and a summary of significant accounting policies and other explanatory information.

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

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

Yours very truly,

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DALE MATHESON CARR-HILTON LABONTE LLP

CHARTERED PROFESSIONAL ACCOUNTANTS

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