DEFSEC TECHNOLOGIES — Regulatory Filings 2024

May 16, 2024

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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 Ontario Securities Commission Manitoba Securities Commission Nova Scotia Securities Commission Financial and Consumer Services Commission (New Brunswick) Office of the Superintendent of Securities (Newfoundland and Labrador) Office of the Superintendent of Securities (Prince Edward Island) Financial and Consumer Affairs Authority of Saskatchewan

May 16, 2024 Dear Sir/Madam

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

We have read the Notice KWESST Micro Systems Inc. dated May 16, 2024 and are in agreement with the statements contained in such Notice.

Yours very truly,

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Chartered Professional Accountants, Licensed Public Accountants