Metasphere Labs Inc. — Audit Report / Information 2021

Nov 5, 2021

Adam Kim

UNIT# 168 4300 NORTH FRASER WAY BURNABY, BC V5J 5J8

ADAM SUNG KIM LTD. CHARTERED PROFESSIONAL ACCOUNTANT

T: 604.318.5465

F: 778.375.4567

November 4, 2021

British Columbia Securities Commission Alberta Securities Commission Ontario Securities Commission

Dear Sirs/Mesdames:

Re: Looking Glass Labs Ltd. (formerly BluKnight Aquafarms Inc.) – Notice of Change of Auditors

As required by National Instrument 51-102, we confirm that we have reviewed the information contained in the Notice of Change of Auditors ("the Notice") issued on November 4, 2021 by Looking Glass Labs Ltd. ("the Corporation") and, based on our knowledge of such information at this time, we agree with the information contained in the Notice.

We understand that a copy of the Notice and this letter will be provided to the shareholders of the Corporation.

Yours truly,

ADAM SUNG KIM LTD.

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