Orla Mining Ltd. — Regulatory Filings 2021

Mar 12, 2021

March 12, 2021

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

Dear Sirs / Mesdames:

Re: Orla Mining Ltd. (the “Company”)

We refer to the short form base shelf prospectus of the Company dated March 12, 2021 relating to the proposed offering of common shares, warrants, subscription receipts, units and debt securities of the Company (the “prospectus”).

We consent to being named and to the use, through incorporation by reference in the abovementioned prospectus, of our report dated March 20, 2020 to the shareholders of the Company on the following financial statements:

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

Consolidated statements of loss and comprehensive loss, changes in equity and cash flows for the years ended December 31, 2019 and 2018, and a summary of significant accounting policies and other explanatory information.

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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 consolidated financial statements upon which we have reported or that are within our knowledge as a result of our audit of such consolidated 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 very truly,

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DAVIDSON & COMPANY LLP

Chartered Professional Accountants