Integra Resources — Regulatory Filings 2024

Mar 6, 2024

March 5, 2024

FILED BY SEDAR+

Ontario Securities Commission Alberta Securities Commission British Columbia Securities Commission Manitoba Securities Commission Autorité des Marchés Financiers (Québec) Nova Scotia Securities Commission Financial and Consumer Services Commission (New Brunswick) Financial and Consumer Affairs Authority of Saskatchewan Office of the Superintendent of Securities, Service Newfoundland & Labrador The Office of the Superintendent Securities (Prince Edward Island) Office of the Superintendent of Securities for Nunavut Office of the Yukon Superintendent of Securities Office of the Superintendent of Securities for the Northwest Territories

Dear Sirs / Mesdames:

Re: Planet 13 Holdings Inc. (the "Corporation") MJDS Prospectus Supplement dated March 5, 2024

We refer to the (final) prospectus supplement of the Corporation dated March 5, 2024 (the "Prospectus Supplement") to the (final) multijurisdictional disclosure system ("MJDS") shelf prospectus dated October 17, 2023 (the "MJDS Shelf Prospectus" and, together with the Prospectus Supplement, the "Prospectus"), which includes the registration statement on Form S-3 under the United States Securities Act of 1933.

We consent to being named and to the use, through incorporation by reference in the above- mentioned Prospectus, of our reports dated May 31, 2022 and May 19, 2023 to the members of VidaCann, LLC ("VidaCann") on the following financial statements:

• balance sheets of VidaCann as at December 31, 2021 and December 31, 2022; $\circ$
• O statements of operations and changes in members' equity and cash flows for the years ended December 31, 2021 and December 31, 2022; and
• o related notes, which comprise a summary of significant accounting policies and other explanatory information.

JACKSONVILLE OFFICE 4651 SALISBURY ROAD, SUITE 185 JACKSONVILLE, FL 32256 P904.396.2202 F904.398.1315 WWW.MSWCPA.COM

PONTE VEDRA OFFICE 822 AIA NORTH, SUITE 310 PONTE VEDRA BEACH, FL 32082 P904.280.5400 F904.247.1665 WWW.MSWCPA.COM

We report that we have read the Prospectus and the above 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 upon which we have reported or that are within our knowledge as a result of our audit of such financial statements. We have complied with generally accepted standards in the United States of America 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.

Sincerely,

mestis Smith + Wishy P.A.

Certified Public Accountants Jacksonville, Florida