DEFSEC TECHNOLOGIES — Regulatory Filings 2021

Apr 12, 2021

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April 6, 2021

British Columbia Securities Commission Alberta Securities Commission

Dear Sirs/Mesdames:

Re: KWESST Micro Systems Inc.

We have read the information contained in the Change of Auditor Notice of KWESST Micro Systems Inc. dated April 6, 2021 (the “Notice”), which we understand will be filed pursuant to Section 4.11 of National Instrument 51-102. Based on our knowledge as of the date hereof, we agree with the statements contained in the Notice.

Very truly yours,

Kreston GTA LLP

Chartered Professional Accountants

Licensed Public Accountants

Kreston GTA LLP | 8953 Woodbine Avenue, Markham, Ontario, Canada, L3R 0J9, T. 905.474.5593 | www.krestongta.com A member of Kreston International | A global network of independent accounting firms