Ionic Brands Corp. — Audit Report / Information 2021

Oct 8, 2021

IONIC BRANDS CORP.

(The "Corporation")

NOTICE OF CHANGE OF AUDITOR

(the "Notice")

To: Dale Matheson Carr-Hilton Labonte LLP

NOTICE IS HEREBY GIVEN that, on the advice of the Board of Directors of the Corporation resolved on October 6, 2021 that:

1. The resignation of Dale Matheson Carr-Hilton Labonte LLP as auditors of the Corporation effective September 14, 2021 has been accepted; and

2. No successor auditor has been appointed yet.

In accordance with National Instrument 51-102 Continuous Disclosure Obligations ("NI 51-102"), the Corporation confirms that:

1. Dale Matheson Carr-Hilton Labonte LLP resigned on its own initiative as auditor of the Company;

2. Dale Matheson Carr-Hilton Labonte LLP has not expressed any reservation or modified opinion in its reports for the two most recently completed fiscal years of the Corporation, nor for the period from the most recently completed period for which Dale Matheson Carr-Hilton Labonte LLP issued an audit report in respect of the Corporation and the date of this Notice;

3. In the opinion of the Board of Directors of the Corporation, no "reportable event" as defined in NI 51102 has occurred in connection with the audits of the two most recently completed fiscal years of the Corporation nor any period form the most recently completed for which Dale Matheson Carr-Hilton Labonte LLP issued an audit report in respect of the Corporation and the date of this Notice; and

4. The resignation of Dale Matheson Carr-Hilton Labonte LLP was accepted by the Board of Directors of the Corporation.

Dated as of the ____ day of ___________________, 2021. 6th October

IONIC BRANDS CORP.

"John Gorst"

John Gorst, Chief Executive Officer

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