Mobilum Technologies Inc. — Audit Report / Information 2021

Oct 26, 2021

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British Columbia Securities Commission PO Box 10142, Pacific Centre 701 West Georgia Street Vancouver, BC V7Y 1L2

Alberta Securities Commission 600, 250 5[th] Street SW Calgary, AB T2P 0R4

Ontario Securities Commission 20 Queen Street West, 22[nd] Floor Toronto, ON M5H 3S8 Dear Sirs:

Re: Change of Auditor Notice – National Instrument 51-102

The auditors of Mobilum Technologies Inc. (the “Company”) have been the firm of Manning Elliott LLP, Chartered Professional Accountants (“Manning Elliott”) of Vancouver, British Columbia.

At the request of the Company, Manning Elliott, resigned as Auditors of the Company, effective November 1, 2021 and Kingston Ross Pasnak LLP, Chartered Professional Accountants (“Kingston”), of Vancouver, British Columbia, has been appointed by the Directors of the Company as successor auditor of the Company commencing November 1, 2021.

The resignation of Manning Elliott as Auditors of the Company and the appointment of Kingston as the successor Auditor of the Company have been considered and approved by both the Company’s Audit Committee and its Board of Directors.

There have been no reservations in any of the Auditors’ Report on the Company’s financial statements for the fiscal year ended February 28, 2021 or for any period subsequent to the last completed fiscal year for which an audit report was issued and there have been no reportable events.

Dated at Vancouver, British Columbia, this 21[st] day of October, 2021.

By Order of the Board of Directors

MOBILUM TECHNOLOGIES INC.

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/s/ Zara Kanji Zara Kanji Chief Financial Officer