DEFSEC TECHNOLOGIES — Regulatory Filings 2021

Apr 12, 2021

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KPMG LLP 150 Elgin Street, Suite 1800 Ottawa ON K2P 2P8 Canada Telephone 613-212-5764 Fax 613-212-2896

British Columbia Securities Commission Alberta Securities Commission

April 12, 2021

Dear Sir/Madam

Re: Notice of Change of Auditors of KWESST Micro Systems Inc.

We have read the Notice of KWESST Micro Systems Inc. dated April 6, 2021 and are in agreement with the statements contained in such Notice.

Yours very truly,

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Chartered Public Accountants, Licensed Public Accountants

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