Inturai Ventures — Regulatory Filings 2021

Jan 21, 2021

S H I M

SHIM & Associates LLP Chartered Professional Accountants Suite 970 – 777 Hornby Street Vancouver, B.C. V6Z 1S4 T: 604 559 3511 | F: 604 559 3501

14 January 2021

Alberta Securities Commission British Columbia Securities Commission Ontario Securities Commission

RE: P2P Info Inc. (the “Company”) Notice Pursuant to National Instrument 51-102 - Change of Auditor

Dear Sirs:

As required by National Instrument 51-102 and in connection with our proposed engagement as auditor of the Company, we have reviewed the information contained in the Company's Notice of Change of Auditor, dated 13 January 2021 and agree with the information contained therein, based upon our knowledge of the information relating to the said notice and of the Company at this time.

Yours truly,

SHIM & Associates LLP

SHIM & Associates LLP

Chartered Professional Accountants