Pivotree Inc. — Regulatory Filings 2020

Oct 23, 2020

Tel: 905 946 1066 BDO Canada LLP Fax: 905 946 9524 60 Columbia Way, Suite 300 www.bdo.ca Markham, ON L3R 0C9 Canada

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October 23, 2020

Ontario Securities Commission British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority, Securities Division, Saskatchewan Manitoba Securities Commission Autorite des marches financiers (Quebec) New Brunswick Financial and Consumer Services Commission Office of the Superintendent of Securities Service Newfoundland and Labrador Nova Scotia Securities Commission Prince Edward Island Office of the Superintendent of Securities

Dear Sirs / Mesdames:

Re: Pivotree Inc.

We refer to the prospectus of Pivotree Inc. dated October 23, 2020 relating to the sale and issue of 7,059,000 common shares (the Prospectus”).

We consent to being named and to the use in the above-mentioned Prospectus, of our report dated October 23, 2020 to the directors of the Company on the following consolidated financial statements:

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

• consolidated statements of 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.

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 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,

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Chartered Professional Accountants, Licensed Public Accountants