Lobe Sciences Ltd. — Regulatory Filings 2022

Sep 23, 2022

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September 20, 2022

To: Ontario Securities Commission British Columbia Securities Commission Alberta Securities Commission

Dear Sirs/Mesdames:

Re: Lobe Sciences Ltd. (the “Company”)

Notice of Change of Auditor

We have read the Notice of Change of Auditor from the Company (the “Notice”), September 19, 2022 delivered to us pursuant to Part 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations.

In this regard, we confirm that we are in agreement with the statements with respect to Manning Elliott LLP as set out in the Notice, and for other statements, we have no basis to agree or disagree.

Yours truly,

MANNING ELLIOTT LLP

/s/ Manning Elliott LLP

CHARTERED PROFESSIONAL ACCOUNTANTS