Green Shift Commodities — Regulatory Filings 2024

Mar 7, 2024

March 4, 2024

British Columbia Securities Commission Ontario Securities Commission Manitoba Securities Commission Alberta Securities Commission Nova Scotia Securities Commission Service NL Saskatchewan Financial Services Commission PEI Office of the Superintendent of Securities New Brunswick Securities Commission

Dear Sirs / Mesdames

Re: Green Shift Commodities (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 February 27, 2024 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

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