SATO Technologies Corp. — Regulatory Filings 2021

Aug 26, 2021

==> picture [160 x 32] intentionally omitted <==

==> picture [160 x 32] intentionally omitted <==

Auditor’s Consent

TSX Venture Exchange Inc.

Raymond Chabot Grant Thornton LLP Suite 2000 National Bank Tower 600 De La Gauchetière Street West Montréal, Quebec H3B 4L8 T 514-878-2691

We refer to the Filing Statement in respect of the qualifying transaction involving the indirect acquisition by Capricorn Business Acquisitions Inc. of all the issued and outstanding common shares of Canada Computational Unlimited Inc. (the “Company”), by way of an arrangement under Chapter XVI – Division II of the Business Corporations Act (Québec) (the “Filing Statement”) dated August 26, 2021.

We consent to being named and to the use, in the above-mentioned Filing Statement, of our report dated August 18, 2021 to the Shareholders of the Company, on the financial statements:

• Statements of financial position as at December 31, 2020, 2019 and 2018;

• Statements of income (loss) and comprehensive income (loss), changes in shareholders’ equity and cash flows for the years ended December 31, 2020, 2019 and 2018, and notes to the financial statements, including a summary of significant accounting policies.

We report that we have read the Filing Statement and all information 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 Filing Statement as these terms are described in the CPA Canada Handbook – Assurance.

This letter is provided solely for the purpose of assisting the stock exchange(s) to which it is addressed in discharging its responsibilities and should not be used for any other purpose.

==> picture [269 x 25] intentionally omitted <==

Montréal August 26, 2021

1 CPA auditor, CA public accountancy permit no. A125741

rcgt.com

Member of Grant Thornton International Ltd