Evolution Global Frontier Ventures Corp. — Regulatory Filings 2020

Dec 2, 2020

UNIT# 168 4300 NORTH FRASER WAY BURNABY, BC V5J 5J8 Adam Kim ADAM SUNG KIM LTD. CHARTERED PROFESSIONAL ACCOUNTANT T: 604.318.5465 F: 778.375.4567

December 2, 2020

British Columbia Securities Commission Ontario Securities Commission Canadian Securities Exchange

Dear Sirs:

Re: Evolution Global Frontier Ventures Corp. (the "Company")

We refer to the non-offering prospectus (the "Prospectus") of Evolution Global Frontier Ventures Corp. (the "Company") dated December 2, 2020.

We consent to being named in and to the use, through incorporation by reference, in the above-mentioned Prospectus, of our report dated September 3, 2020 to the directors of the Company on the following financial statements:

• statements of financial position as at June 30, 2020 and September 30, 2019;
• statements of loss and comprehensive loss, statements of cash flows and statements of changes in equity for the periods ended June 30, 2020 and June 20, 2019; and
• related notes, which comprise a summary of significant accounting policies.

We also consent to being named in and to the use, through incorporation by reference, in the above-mentioned Prospectus, of our report dated September 1, 2020 to the directors of the Company on the following financial statements:

• statements of financial position as at September 30, 2019 and September 30, 2018;
• statements of loss and comprehensive loss, statements of cash flows and statements of changes in equity for the years ended September 30, 2019 and September 30, 2018; and
• related notes, which comprise a summary of significant accounting policies.

We also consent to being named in and to the use, through incorporation by reference, in the above-mentioned Prospectus, of our report dated September 1, 2020 to the directors of the Company on the following financial statements:

• statements of financial position as at September 30, 2018 and September 30, 2017;
• statements of loss and comprehensive loss, statements of cash flows and statements of changes in equity for the year ended September 30, 2018 and for the period from the date of incorporation October 13, 2016 to September 30, 2017; and
• related notes, which comprise a summary of significant accounting policies.

We also consent to being named in and to the use, through incorporation by reference, in the above-mentioned Prospectus, of our report dated September 1, 2020 to the directors of the Company on the following financial statements:

• statement of financial position as at September 30, 2017;
• statement of loss and comprehensive loss, statement of cash flows and statement of changes in equity for the period from the date of incorporation October 13, 2016 to September 30, 2017; and
• related notes, which comprise a summary of significant accounting policies.

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We report that we have read the Prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the financial statements on which we have reported or that are within our knowledge as a result of our audit of such financial statements. We have complied with Canadian generally accepted standards for an auditor’s consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the Prospectus as these terms are described in the CPA Canada Handbook – Assurance.

Yours truly,

“Adam Sung Kim Ltd.”

Adam Sung Kim Ltd. Chartered Professional Accountant