Digital Commodities Inc. — Regulatory Filings 2021

Jan 21, 2021

Smythe
CPA

January 21, 2021

Alberta Securities Commission
British Columbia Securities Commission
TSX Venture Exchange

Dear Sirs:

Re: Entheos Capital Corp. (the “Company”)
Change of Auditor

We are writing in accordance with Section 4.11(6)(a)(ii)(B) of National Instrument 51-102 Continuous Disclosure Obligations (“NI 51-102”). We wish to confirm that we have read the Notice of Change of Auditor of the Company dated January 21, 2021 and that based on our current knowledge we are in agreement with the information contained in such Notice.

Yours very truly,

Smythe LLP

Chartered Professional Accountants

Smythe LLP | smythecpa.com

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