DIRTT Environmental Solutions Ltd. — Capital/Financing Update 2021

Jan 18, 2021

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January 18, 2021

HARD COPY ON FILE

FILED BY SEDAR

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

Dear Sirs/Mesdames:

Re: DIRTT Environmental Solutions Ltd. (the “Issuer”) Short Form Prospectus dated January 18, 2021 (the “Prospectus”)

We refer to the Prospectus of the Issuer relating to the distribution of convertible unsecured subordinated debentures of the Issuer.

We hereby consent to the use of and reference to our name and legal opinions contained in the Prospectus under the headings “Certain Canadian Federal Income Tax Considerations” and “Eligibility for Investment” and to the use of and reference to our name on the inside of the cover page of the Prospectus and under the headings “Plan of Distribution” and “Legal Matters”.

We have read the Prospectus and have no reason to believe that there are any misrepresentations in the information contained in it that are derived from our legal opinions provided in the Prospectus or within our knowledge as a result of the services performed by us in connection with such opinion.

Yours truly,

“Goodmans LLP”

GOODMANS LLP

GOODMANS\7126253