Thor Explorations Ltd. — Audit Report / Information 2020

Jul 2, 2020

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VIA SEDAR

July 2, 2020

British Columbia Securities Commission P.O. Box 10142, Pacific Centre 701 West Georgia Street Vancouver, BC V7Y 1L2

Alberta Securities Commission 600 - 250 5[th] Street SW Calgary, Alberta T2P 0R4

Ontario Securities Commission 20 Queen Street West, 22[nd] Floor Toronto, Ontario M5H 3S8

Attention: Continuous Disclosure

Dear Sirs/Mesdames:

Re: Isracann Biosciences Inc. – Notice of Change of Auditors

This letter is delivered to you in connection with the change of auditors of Isracann Biosciences Inc. (the "Company"), from Manning Elliott LLP to MNP LLP pursuant to National Instrument 51102 ("NI 51-102").

As required by National Instrument 51-102, we have reviewed the information contained in the Notice dated July 2, 2020 given by the Company. Based on our knowledge of such information at this date, we agree with the statements set out in the Notice, other than statements relating to the successor auditor which we have no basis to agree or disagree.

Yours truly,

MANNING ELLIOTT LLP

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