Saltbae Capital Corp. — Audit Report / Information 2021

Jun 4, 2021

June 4, 2021

Alberta Securities Commission British Columbia Securities Commission Ontario Securities Commission

Dear Sirs/Mesdames:

Re: Saltbae Capital Corp. (formerly, CellCube Energy Storage Systems Inc.) (the “Company”) Change of Auditor of Reporting Issuer

We acknowledge receipt of a Notice of Change of Auditor (the “ Notice ”) dated June 3, 2021 delivered to us by the Company in respect of the change of auditor of the Company.

Pursuant to National Instrument 51-102 of the Canadian Securities Administrators, please accept this letter as confirmation by RSM Canada LLP, that we have reviewed the Notice and, based on our knowledge as at the time of receipt of the Notice, we agree with each of the statements therein.

I trust the foregoing is satisfactory.

Yours very truly,

RSM Canada LLP

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Licensed Public Accountants Chartered Accountants

cc: Board of Directors of Saltbae Capital Corp.