Digital Commodities Inc. — Regulatory Filings 2021

Jan 21, 2021

January 21, 2021

British Columbia Securities Commission

PO Box 10142, Pacific Centre 701 West Georgia Street Vancouver, BC V7Y 1L2

TSX Venture Exchange

P.O. Box 11633 Suite 2700 – 650 West Georgia Street Vancouver, BC V6B 4N9

Alberta Securities Commission 600, 250 – 5[th] Street S.W. Calgary, AB T2P 0R4

Dear Sirs / Mesdames

Re: Entheos Capital Corp. (the "Company") Notice Pursuant to NI 51 – 102 of Change of Auditor

In accordance with National Instrument 51-102, we have read the Company’s Change of Auditor Notice dated January 21, 2021 and agree with the information contained therein, based upon our knowledge of the information at this date.

Should you require clarification or further information, please do not hesitate to contact the writer.

Yours very truly,

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DAVIDSON & COMPANY LLP Chartered Professional Accountants

cc: TSX Venture Exchange