Opsens Inc. — Regulatory Filings 2021

Feb 19, 2021

==> picture [126 x 26] intentionally omitted <==

Deloitte LLP 801 Grande Allée West Suite 350 Québec QC G1S 4Z4 Canada

Tel: 418-624-3333 Fax: 418-624-0414 www.deloitte.ca

February 19, 2021

To:

Alberta Securities Commission Autorité des marchés financiers (Québec) British Columbia Securities Commission Financial and Consumer Affairs Authority of Saskatchewan Financial and Consumer Services Commission (New Brunswick) Nova Scotia Securities Commission Office of the Superintendent of Securities (Prince Edward Island) Office of the Superintendent of Securities Service Newfoundland and Labrador Ontario Securities Commission The Manitoba Securities Commission

Dear Sirs/Mesdames:

RE: OpSens Inc. (the “Company”)

We refer to the short form prospectus of the Company dated February 19, 2021 relating to the offering of 13,888,889 common shares of the Company (the “Prospectus”).

We, Deloitte LLP, consent to being named and to the use, through incorporation by reference in the Prospectus, of our report dated November 18, 2020 to the shareholders and the board of directors of the Company on the following financial statements:

Consolidated statements of financial position as at August 31, 2020 and 2019;

Consolidated statements of loss and comprehensive loss, changes in equity and cash flows for the years then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies.

We report that we have read the 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 financial statements upon 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.

Yours truly,

/s/ Deloitte LLP[1 ]

Chartered Professional Accountants

---

1CPA auditor, CA, public accountancy permit No. 124208