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Gatekeeper Systems Inc. Regulatory Filings 2021

Apr 12, 2021

46676_rns_2021-04-12_3c1d7e46-3da6-4a1f-987f-f9e4dc52ccdc.PDF

Regulatory Filings

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SUITE 4000 1 PLACE VILLE MARIE MONTREAL, QUEBEC H3B 4M4

Montreal, April 12, 2021

BY SEDAR

TO: Ontario Securities Commission, as Principal Regulator under the Passport System Autorité des marches financiers British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Financial and Consumer Services Commission, New Brunswick Nova Scotia Securities Commission Office of the Superintendent of Securities, Newfoundland and Labrador Office of the Superintendent of Securities, Prince Edward Island

Re: Wallbridge Mining Company Limited (the “Issuer”) Short Form Prospectus dated April 12, 2021 – Consent to use of firm's name

Dear Mesdames/Sirs:

We refer you to the short form prospectus (the " Prospectus ") of the Issuer dated April 12, 2021 in connection with a proposed offering by way of a short form prospectus of common shares of the Issuer to be issued on a "flow-through" basis within the meaning of the Income Tax Act (Canada) and the Taxation Act (Québec).

We hereby consent to being named on the inside cover page of the Prospectus and under the heading “Certain Canadian Federal and Provincial Income Tax Considerations” in the Prospectus, and consent to the use of our legal opinion with respect to provincial matters set out under the heading “Certain Canadian Federal and Provincial Income Tax Considerations”, which opinion is provided as of the date of the Prospectus.

We have read the Prospectus and have no reason to believe that there are any misrepresentations in the information contained in the Prospectus that are expressly (i) derived from our legal opinion provided with respect to provincial matters set out under the heading “Certain Canadian Federal and Provincial Income Tax Considerations” of the Prospectus, or (ii) within our knowledge as a result of the services performed by us in connection with such opinion.

Yours very truly,

(s) Lavery, de Billy

LAVERY, DE BILLY

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