kneat.com, inc. — Audit Report / Information 2019

Apr 20, 2021

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April 20, 2021

British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Ontario Securities Commission Financial and Consumer Services Commission (New Brunswick) Nova Scotia Securities Commission Office of the Superintendent of Securities, Service Newfoundland & Labrador Office of the Superintendent of Securities, Government of Prince Edward Island

We refer to the short form prospectus of kneat.com, inc. (the company) dated April 20, 2021 relating to the public offering (the offering) of common shares of the company.

We consent to being named in and to the use, through incorporation by reference in the above-mentioned short form prospectus, of our report dated April 22, 2020 to the Shareholders of the company on the following consolidated financial statements:

• consolidated statements of financial position as at December 31, 2019 and December 31, 2018;

• consolidated statements of loss and comprehensive loss, consolidated statements of changes in equity and consolidated statements of cash flows for the years ended December 31, 2019 and December 31, 2018; and

• the notes to the consolidated financial statements, which include a summary of significant accounting policies.

We report that we have read the short form prospectus and all 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 consolidated financial statements on which we have reported or that are within our knowledge as a result of our audit of such financial statements. We have complied with Canadian generally accepted standards 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 as these terms are described in the CPA Canada Handbook – Assurance.

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Chartered Professional Accountants

14 King Street, Suite 320, Saint John, New Brunswich, Canada E2L 1G2 T: +1 (506) 632 1810, F: +1 (506) 632 8997, www.pwc.com/ca

PricewaterhouseCoopers LLP

“PwC” refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership.