SuperQ Quantum Computing — Regulatory Filings 2023

Sep 1, 2023

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August 31, 2023

BRITISH COLUMBIA SECURITIES COMMISSION

P.O. Box 10142, Pacific Centre

9[th] Floor – 701 West Georgia Street

Vancouver, B.C. V7Y 1L2

Dear Sirs:

Re: Atco Mining Inc. (the “Company”) Notice Pursuant to National Instrument 51-102 - Change of Auditor

As required by the National Instrument 51-102 and in connection with our proposed engagement as auditor of the Company, we have reviewed the information contained in the Company's Notice of Change of Auditor, dated August 28, 2023 and agree with the information contained therein, based upon our knowledge of the information relating to the said notice and of the Company at this time.

Yours truly,

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DALE MATHESON CARR-HILTON LABONTE LLP CHARTERED PROFESSIONAL ACCOUNTANTS

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