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Green Shift Commodities Regulatory Filings 2025

Apr 7, 2025

45937_rns_2025-04-07_6e1f80b3-b23f-4c0e-bbfd-90cc328901b3.pdf

Regulatory Filings

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Horizon Assurance LLP

March 14, 2025

To: Ontario Securities Commission
Alberta Securities Commission
British Columbia Securities Commission
Manitoba Securities Commission
New Brunswick Financial and Consumer Services Commission
Securities NL, Financial Services Regulation Division, Department of Government Services
Nova Scotia Securities Commission
Office of the Attorney General (Prince Edward Island)
Financial and Consumer Affairs Authority of Saskatchewan

RE: Notice of Change of Auditor for Green Shift Commodities Ltd. (the "Corporation")

Dear Sirs/Mesdames:

We acknowledge receipt of a Notice of Change of Auditor (the "Notice") dated March 14, 2025 delivered to us by the Corporation, pursuant to National Instrument 51-102 — Continuous Disclosure Obligations of the Canadian Securities Administrators.

We have reviewed the Notice and, based on our knowledge at this time, we are in agreement with the statements contained in the Notice as it pertains to our firm.

Yours truly,

Horizon Assurance LLP

Chartered Professional Accountant
Licensed Public Accountant

219 - 7100 Woodbine Ave., Markham, ON L3R 5J2
[email protected]
www.horizonllp.ca