Spartan Delta Corp. — Capital/Financing Update 2021

Aug 10, 2021

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August 10, 2021

DELIVERED VIA SEDAR

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

Dear Sirs:

Re: Spartan Delta Corp. (the "Corporation") – Final Short Form Prospectus dated August 10, 2021 (the "Prospectus")

We refer to the Prospectus relating to the distribution of up to 29,703,000 subscription receipts (" Subscription Receipts ") of the Corporation at a price of $5.05 per Subscription Receipt for gross proceeds of up to $150,000,150.

We consent to the use of our name, Burnet, Duckworth & Palmer LLP, on the cover page and under the heading "Interest of Experts" in the Prospectus and the use of our name and the reference to our opinion under the headings "Eligibility for Investment" and "Canadian Federal Income Tax Considerations".

We confirm that we have read the Prospectus and the documents incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from our opinion referred to above or that is within our knowledge as a result of the services we performed in connection with such opinion. This is a consent contemplated by Section 10.1 of National Instrument 41-101 – General Prospectus Requirements and, to the extent permitted by law, we disclaim any liability beyond the statutory liability provisions of the Canadian securities legislation applicable to the Prospectus.

Yours truly,

(signed) " Burnet, Duckworth & Palmer LLP "

BURNET, DUCKWORTH & PALMER LLP

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