SATO Technologies Corp. — Regulatory Filings 2021

Aug 26, 2021

August 26, 2021

TSX Venture Exchange Inc.

Dear Sirs/Mesdames:

Re: Capricorn Business Acquisitions Inc. (the "Company") Final Filing Statement dated August 26, 2021

We refer to the Filing Statement of Company dated August 26, 2021 in respect of the Reverse Takeover Transaction by Canada Computational Unlimited Inc. (the “Filing Statement”).

We consent to being named in and to the use in the above-mentioned Filing Statement, of our report dated August 13, 2020 to the shareholders of the Company on the following financial statements:

• statements of financial position as at April 30, 2020 and April 30, 2019;

• statements of loss and comprehensive loss, changes in shareholders’ equity and cash flows for the years ended April 30, 2020 and April 30, 2019, and a summary of significant accounting policies and other explanatory information;

We report that we have read the Filing Statement 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 including 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.

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

Yours very truly,

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RSM Canada LLP Chartered Professional Accountants Licensed Public Accountants Toronto, Ontario

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